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MIDA'S 


COMPENDIUM 


OF 


INFORMATION 


FOR 


THE   LIQUOR  INTERESTS 


BY 

WILLIAM  MIDA, 

KDITOR  OF  "MIDA'S  CRITEKION"  OF  THE  WHOLESALE  LIQUOR  INTERESTS 
MIDA'S  ILLUSTRATED  MAGAZINE,  AN  EXPONENT  OF  PERSOSAL  LIBERTY 
MIDA'S  NATIONAL  REGISTER  OF  TRADE-MARKS  FOR  THE  LIQUOR  INTERESTS 
MIDA'S  DIRECTORY  OF   WHOLESALE   DEALERS,  DISTILLERS   AND   IMPORTERS 


CHICAGO: 

CRITERION  PUBLISHING  COMPANY. 
1899. 


Copyright,  1899, 

BV 

William  Miua. 


C.ktk  llbhAJ<->  AGRIC.  DEO. 


>s>c 


PREFATORY. 


There  is  no  business  beset  with  so  many  intricate  legal 
restrictions,  federal,  state  and  local,  as  iliat  of  the  traffic  in 
spirituons,  malt  and  vinous  liquors. 

The  legal  decisions  and  internal  revenue  regulations  have 
become  so  numerous  and  complex  that  an  authoritative  sum- 
mary which  may  serve  as  a  guide  to  avoid  pitfalls  has  become 
an  imperative  necessity,  and  this  has  been  the  main  incentive 
that  led  to  the-  preparation  of  this  work. 

The  increasingly  important  subjects  of  trade-marks,  ware- 
house receipts  and  statistical  and  other  information  for  the 
daily  conduct  of  business  also  receive  due  attention. 

Distiller,  brewer,  wine  producer,  importer,  dealer — whole- 
sale and  retail — and  all  collateral  branches  will  find  this  work  an 
indispensable  adjunct  for  daily  reference  and  truly  encyclopedic 
in  its  range. 

The  Table  of  Contents  will  reveal  the  wide  scope  of  the  work, 
every  contingency  as  it  may  arise  being  provided  for,  and  prece- 
dent cases  cited  in  a  terse,  comprehensive  way.  Being  intended 
for  the  use  of  business  men,  the  subjects  are  treated  in  plain 
language  divested  of  all  legal  and  technical  phraseology.  The 
matter  has  been  so  thoroughly  systematized  that  the  desired 
information  can  be  readily  found  on  any  question  that  may  pre- 
sent itself. 

This  Compendium  crystalizes  the  arduous  labors  and 
painstaking  researches  of  over  a  third  of  a  century  devoted  to 
the  liquor  interests. 

That  it  may  fulfill  the  piiri)ose  intended — of  safeguarding 
the  interests  of  the  trade — is  the  sincere  wish  of  the  publisher. 

WILLIAM  MIDA. 
Chicago,  May  15,  1899. 


896782 


SUMMARY  OF  CONTENTS. 


PARTI. 


COrUT    DECISIONS    OF    THE    FEDERAL    AND    STATE.    COURTS 
AFFECTING   THE   LIQUOR   INTERESTS. 

CHAPTER     1.    CoUectious  aucl  Recovery   33 

"  2.    Local  Option   43 

3.    Place  of  Sale   50 

"    .         4.    Transportation to 

"  5.    Interstate  Commerce  57 

"  6.    Original  Packages  60 

"  7.    License   C6 

8.  Municipal  Power   : 87 

9.  South  Caroliua   Dispensary  Act  91 

"  10.    Malt  IJquors  and  Brewers    03 

11.  Druggists 97 

12.  Civil  Damages 103 

13.  Illegal  Sale 112 

14.  Minor    118 

"  15.  Sales  on  Sunday  and  Holidays  125 

10.  Social  Club  132 

"  17.  Sales  by  Tenants  and   Others    137 

"  18.  Injunction    139 

19.  Power  of  Officers 141 

"  20.  Jury  and  Jurors    142 

21.  Screens 144 

22.  Bonds   14G 

23.  Corporations 147 

24.  Agents  and  Brokers 149 

"  25.  Miscellaneous 151 

PART  II, 
WAREHOUSE  RECEII'TS  .\ND  TRADE   MARKS. 

CHAPTER     1.    Warehouse  Receipts   103 

2.    Trade  Marks 174 

5 


6  ^  SUMMARY   OF   CONTENTS. 

PAUT  III. 
INTERNAL  UKVENUE  LAWS  AND  REGDI/ATIONS. 

CIIAPTKU     1.    Wluilcsale  I-lqiior  Dealers   203 

J.    Ititiill  Liiiiior  IH'iilers   214 

:!.    Distillers   • 218 

"  4.    Hottliug   In    r...ii.l    231 

5.    .Speeial  'Aix 235 

"  C.    General  Laws  and  Uegulatlous 241 

7.  Kegnlatious  Ueverse<l  by  Courts   248 

8.  Exporters 250 

y.    Brewers  and  Malt  Liquors 253 

1(t.    Wine   and   Hraudy    259 

•'  11.    Importers   2C0 

PART    IV. 
STATE  AND  OTHER  LAWS  OK  GENERAL  INTEREST. 

PART  V. 
STATISTICAL  TABLES. 

PART  VI. 
QUESTIONS  AND  ANSWKIfS  AND  GENERAL  INFORMATION. 
CII.VPTER     1.    Questions     and     Answers     on     Praetleal     Business 

Matters 346 

"  2.    (Jeueral  Information 3ti8 

"  3.    Notable   Expressions  of   Eminent    Men   on    Personal 

Liberty    37» 


TABLE  OF  CONTENTS. 


PART  I. 

coui«T  i>e;cisioi«i<s, 

FEDERAL   AND   STATE,    AFFECTING   THE   LiaXTOR   INTER- 
ESTS. 

CHAPTER  I. 

COLI-ECTIONS   AND   RECOVERY. 

Commercial  agency  rating— False  statement 33 

Rescission  (cancelation  of  contract) 33 

Sale— Rescission— Fraudulent  contract 33 

Rescission  where  buj-er  offers  less  price  than  contracted  for 34 

Fraudulent  contract— Rescission 34 

Misrepresentations  by  vendor   34 

No  recovery  if  part  of  debt  illegal 35 

SaloonlieeiJer— Bill  of  sale  illegal  if  insolvent 35 

Mortgage  on  goods  for  previous  debt 35 

Mortgage  by  owner  in  possessicni  void 36 

Amount   paid   cannot   be  recovered   back 36 

Money  paid  in  Iowa  cannot  be  recovered  after  unreasonable  time.  ...  36 

Of  amount  paid  for  liquor— Kegs  and  cases  not  returned 37 

Agreement   for   rebate    37 

Not  enforciblo  where  liquor  known  to  be  sold  illegally 37 

Illegal  sales— Vendor  cannot    recover 37 

Cannot  recover  if  to  be  sold  contrai-y  to  law 38 

On  contract  made  in  non-prohibition  state 38 

For  goods  sold  to  resident  of  prohibition  state 39 

Note  valid  in  Iowa  for  beer  bought  in  Missouri 39 

Illegal  sale  no  defense  to  suit  for  price  of  liquor -40 

Defendant  must  prove  illegality  of  sale  to  avoid  payment 40 

Illegal    sales   in    Mississii>pi 40 

Liquors  sold   for  use  in  prohibition  state 40 

Value  of  original  packages  can  be  recovered 41 

Partner— Power  to  bind  firm 41 

Collecting    outlawed    debt    41 

Of  money  loaned  for  drink 42 


8  TABLE    or   CONTENTS. 

CIIAITER   II. 
LOCAL  OPTION. 

FLORIDA- 
AM  stntutfs  nuthorlzins  license  susiiendetl 43 

GEOUGIA- 

Expivss  compatili'S  c.-uuiot  ili-llver  ll<|ii(irs  nt  gi'iieral  olflee 43 

Power  of  lowu  coniK-il  iiiul   legislature 43 

Klve-nille   law    applies   only    to   snles    outsitle    of    iiieoi-porated 

towns 44 

KICNTUCKY-- 

Tippliiig  liousf 45 

KfTeet  of  amendment  of  city  charter 45 

Petitions  for  election  45 

Applies   to  illstiller'8  license 40 

Repeal   of    law 46 

MICHIGAN— 

Power   of   boanl   of    supervisors 40 

Notice,   liow  published 40 

Hrugpists  liable  under  local  option 47 

MISSISSIPPI— 

Record  must  show  facts  as  to  petitioners 17 

MISSOURI— 

Con.stitution:Uity   of  local   option 47 

TENNESSEE— 

Signers  of  p<'titlon  may  take  ofT  their  names 47 

TEXAS- 

Petltion   for  ekn'tion 48 

Mandamus  to  couiik-I  election  ortler 48 

I/egislature   eaiinot   imi)oso  new   ennditions 48 

Oral  evidentx'  of  contents  of  iR'tlLious  admissible 48 

Requirements  of  election  order 40 

Place  of  sale    49 

Trade  of  llcjuors  Is  sale 4U 

One  may  ke<'p  liquor  for  another 49 

Partial    exemplioii    cousUtutional 50 

NORTH    CAROLINA- 
NO  vesltil  riglit  acquired  by  dealers 50 

CHAPTER  111. 

PLACE  OE  SALE. 

Internal    revenue    ruling 50 

Sale  Is  made  where  completed  by  delivery 51 

Distance  from  chiircli  or  s<-ho<)l  measuritl  in  a  direct  line 51 

Where   delivcriKl    to   carrier 51 

Where  ag«'iit  lives  wiien  goods  sent  in  gross  and  delivered  severally 

by   agent    52 


TABLE    OF   CONTENTS.  g 

Laws  of  place  to  which  liquors  shipixnl  liave  no  efTwt 52 

Legality  depends  iux>n   >\  nether  ixn-sou   ordering;  was  agent  of  pur- 
chaser or  of  dealer 52 

Delivery  outside   of   saloon 53 

At   warehouse  from   whieh   shipped 53 

Sale  from  wagon  in  local  option  district  illegal 53 

Carrier  is  agent  of  C.  O.  I),  purchaser 53 

Sale  completed  where  seller  resides 53 

Effect  of  shipment  C.  O.  D.— Carrier  is  agent  of  seller 54 

riaee  of  trial— Indictment  54 

CHAPTER  IV. 
TRANSPORTATION. 

Railway  liable  only  for  value  given  in  bill  of  lading 55 

Police  powers  of   state   55 

Forfeiture  of   conveyance 55 

Railway  conductor  cannot  take  up  mileage  books 56 

CHAPTER  V.  i 

INTERSTATE  COMMERCE. 

State  laws  visiting  penalty   on   can-ier  void 57 

Vermont   law   not   uuconstitutional 57 

South  Carolina  requirement  of  chemist's  certificate  void 57 

Dispensary   laws   not  unlawful  discrimination 58 

State    police    law 58 

Kansas   prohibitorj-    law    valid    59 

Does  not  apply  to  selling  by  sample 59 

Liquors  not  seizable   in   transit 59 

CHAPTER  VI. 

ORIGINAL  PACKAGES. 

Interstate  commerce — Right  to  ship  and  sell 00 

United  States  law  is  constitutional 61 

Taxable  when  mixed  with  mass  of  prop<»rty  in  state 62 

Ciirrier  cannot  refuse  to  transjxirt  to  prohibition  state 62 

Definition  of   original   package 62 

Bottles  are  not  original  paeU.age 63 

Bottles  are  original  package 63 

What  c-onstitutes  original  package  63 

Where  customers  do  the  oiitniing 64 

Must  sell  package  as  well  as  contents 64 

Definition  of  original  package 64 

Bottles  are  not  original  package 65 

Citizen  of  another  state  may  store  li'^uor  for  sale  in  South  Carolina.. .  .  66 


lo  TABLE    OF   CONTENTS. 

CUAPTER  VII. 

LICENSE. 
ALABAMA- 

Lic'<-ii8e  iiol  iHN'iU'd  for  rjiU*  of  i-iitiiv  sttxk Oti 

ARKANSAS— 

SvlliiiK  lliinor  witliont   lli-t-nse 00 

CAT.II'X)KNIA- 

OnlliiHJUf  h.ld  v:ili(l OC 

l{<KirJ  luiH  iirl>ilriii->-  power  to  rvfusc 07 

Keniole  wallii'sst-s 07 

COU^RADO— 

Power  of  town  t-ouucil 07 

CONNECTICUT- 

Snlu  wiUiout  licenso  and  koepiug  witliout   license  iire  distinct 

offi-nsos 07 

DELAWARE— 

Assi^iiuout  from  liiisband   to  wife  not   valid 08 

FLORIUA- 

.Not  tt>  Is.suc  on  illcpai  petition 08 

Onlluiinee  void  for  di.SLTiiiiinatioii 08 

GEORGIA- 

Wlthiu  iKdiee  ]K)wer  and  rt'vo<':iltk'  by  city 09 

ILLINOIS— 

Ordinaii'-e  void  for  diseriuiinatioii 09 

Ordlimuee    lieid   valid 09 

Power  of   city    council    09 

SlH'cial   ordiiuince    of   Cairo    void •. 70 

INDIANA- 

Applieatlon— Act  of  bartender 70 

Bond,    even    If    invalid,    protects   sales 71 

Woman  caanot  hold   liwn.s«> 71 

May   Im-  i-evoiietl  at  any  lime 71 

.MiLst  not  assume  tUat  lllenaiity  would  take  place 71 

Not  a  contract 72 

Salo<>nijec|H'r  ciuinot  liavi-  a  partner 72 

Not   subJiH't   to   collateral   attack 73 

Rcinoustr;incu  made  tbrough  attorney 73 

lOWA- 

Consent    of   adjoininf;    pi-operly    owner 73 

No  refund   of  mulct  taxes 73 

Riglit    to    sell    74 

Sale   not    legal    for   partner 74 

KPJNTLCKY- 

Appiliation  by  distiller— Notice 74 

Sunday  sale  Is  not  sale  without  lieeuse 75 

SaJeti   by   physician    75 

ltHtue«l   to  llrm  protects  n-malnini;  partner  afli-r  dissolution....  75 


TABLE    OF   CONTENTS.  ii 

LOUISIANA— 

Planter  wlio  sells  only  to  employes  requires  license 76 

MARYLAND— 

Constitutional  law— Validity 70 

MASSACHUSETTS— 

Law  limiting  retail  liemisos  is  valid 76 

MICHIGAN— 

Riglit  of  administratrix  to  continue  business 76 

Retail  dealers,  all  who  sell  by  tbe  drink 77 

County  treasurer  no  right  to  receipt  l"or  license  before  filing 

bond  77 

Two  or  more  bars  in  one  house 77 

Mississippi- 
Petitions 77 

Required  for  each  bar 78 

MISSOURI— 

State  and  city  license  required 78 

Sale  without  license   78 

NEBliASKA— 

Void  if  issued  on  credit 79 

Physicians  and  dniggists  excepted ; 79 

Notice  of  application    79 

Rights   of   remonstrants 79 

Mandamus    , 80 

School  districts   80 

Refund   when   caJiceleil    80 

Notice  of  application   80 

NEW  JERSEY— 

Must  not  be  excessive 80 

Not   revocable   for   Sunday    selling 81 

County  license  no  defense  under  city  ordinance 81 

NEW  YORK— 

Filing-  assignment  and  possession  of  certificate  unnecessary....  81 

Saloon  license  Is  prop>rty 82 

To  sell  within  prohibited  distance  of  ehui-ch  or  school 82 

OHIO— 

Right  under  Dow  law  to  store  in  cooler 82 

OKLAHOMA— 

Malt  liquor  sale  illegal 83 

PENNSYLVANIA— 

Dealer  not  bound  by  oral  agreement 83 

Brewer  can  pay  saloomkeeper's  license 83 

May  be  refused  arbitrarily 84 

Stockholders  in  distilling  or  brewing  company  not  entitled  to 

license 8-4 


12  TABLE    or   CONTENTS. 

TEXAS— 

C5onstUullonallt.v  of  law 84 

Which  (11<1  iKil   liiilhatc  place  of  Kale 84 

I'aj'iiiciit  of  iiilcnial  revenue  lax  may  U-  liiinnliii  e.l  in  evlJeuce.  85 

WISCONSIN- 

Is   not   transforalile 85 

IiiJiitU'tion  will  not  Ik'  at  snlt  of  one  who  will  sufrt-r  no  loss  by 

l.'suc 85 

Powers  of  legislature    80 

Payment '. 80 

Hnwer's  agent  must  be  lletMise*!  to  sell  In  other  towns 86 

WYO.MINC- 

Power  of  city 80 

Dlscreliou  as  to  Issuing 87 

CHAPTER  VIII. 

MUNICIPAL   POWER. 

County  8up<>rvlsors  have  no  |H»wer  over  rorixirale  towns 87 

May    be   delegated    by    state 88 

County  in  fietjrgia  cannot  levy  arbitrarj'  tax 88 

Ordinance  overruled  by  statute  of  state 88 

City    may    iiroiiibit    dninkennes.'i 80 

Cannot   prohibit   sale   of    liop   t«'a 89 

State  prohibition  In  Kansas  does  not  prohibit  onnctniont  of  city  ordi- 
nance    89 

Ordinance  void  In  one  pnit  may  be  valid  in  other  parts 89 

No  authority  to  destroy  ll(|uor  in  anticipation  of  riot 89 

Cannot  revoke  licenst'  for  Sunday   selling 90 

Munk'iiHil  Corporations— Authority  to  sell  liquor— Injunction 90 

CIIAPTEU  IX. 

SOUTH  CAROLINA   DISPENSARY  Aai\ 

Liquors  may   be  shippnl  to  individuals  for  their  own  use  in  South 

Cnii>liiia 9] 

Constitutional  law— Interstate  commerce— Intoxicating  liquors Di 

Liquor  In  private  house 91 

Interstate  itiuiiuerix' 92 

Mono|H)lles 92 

C4iniiol   override   Interstat4'  couitneret' 92 

Act  Is  conKtIlutlonal  as  iwlice  regulations 93 

Does  not  n'|)eal  other  laws 93 

CHAPTER    X. 

MALT  LIgUORS  ANI>  lUtEW  K.RS. 

Brewers  must  pay  warehouse  lav  in  Ohio   93 

Brvwer'B  license  not  iietiU-d  in  Illinois !tl 


TABLE    OF   CONTENTS.  13 

Law  docvs  uot  iMOliibit  carrying  on  business 94 

Ctompany  may  have  license  for  different  breweries 94 

Beer  and  all  malt  liquors  intoxicating 95 

Indiana  beer  tax   valid 95 

Beer  presumed   to  be  intoxicating' 95 

"Beer"  understood  to  be  t!ie  fermented  malt  liquor  in  common  use. .  95 

Beer  subject  to  seizure  and  forfeiture 96 

Salicylic  acid  in  beer  proliibited  in  Ohio 96 

Intoxicating  quality  of  beer  a  question  for  .iury 96 

Contracts  in  restraint  of  trade  by  brewers 96 

CHAPTER  XI. 

DRUGGISTS. 

Patent  medicine  or  distilled  spirits 97 

Sale  of  malt  tonics 97 

Sample  bottles  do  not  require  stamps 97 

Sale  for  medical  pur|K>ses 98 

Discretion  as  to  licensing  constitutional 98 

Drug  clerk  can  only  sell  on  proper  prescription  98 

Cannot  sell  alcohol  for  any  pui-pose  iu  lov.-a 99 

Pharmacist's  permit    99 

Form  of  information    99 

Application  for  license 100 

Not  necessary  to  show  druggi-st  was  not  licensed  saloonkeeiier 100 

One  sale  not  sufficient  for  conviction  of  keeping  jtlace  for  illegal  sale.  .  100 

Illegal  sales 101 

Selling   without   license 101 

Not  liable  if  tincture  of  ginger  is  used  as  intoxicant 101 

May  be  required  to  produce  prescription  in  court 101 

Information  must  contain  name  of  purcha.ser 103 

License  not  required  for  sale  on  prescription  in  local  option  district  In 

Texas 102 

Sale  is  presumed  illegal  unless  on  prescription   102 

CHAPTER  XII. 

CIVIL  DAMAGES. 

Liability  for  money  stolen 103 

Measure  of  damages  103 

Who  are  liable  103 

Proper  to  exclude  evidence  of  refusal  to  sell  to  husband  when  drunk. .  103 

Instruction  to  jui-y 104 

Children  and  wife  may  sue  jointly  or  separately 104 

May  show  proximate  cau«,e  of  death 104 

Saloonkeeper  responsible  for  sale  by  bartender 104 

Father  may  recover  for  death  of  son 104 

Liability  for  proximate  cause  of  death 105 


14  TABLE    OF   CONTENTS. 

Saloonkeeper  responsililo  for  danmfre  to  property  values 105 

Wife  may  recover  tlii>ii^Mi  sale  was  iiindD  to  stniii^-r 105 

Administrator  cniiiiot  siU'  for  damages 100 

Sufficiency  of  notice 100 

Conviction  for  driinkcniii'ss  admissible  to  sbow  d!inin|;es 100 

Priiiol|>al  and  siirell.-s  on  dirrereiit  lH)nds  may  lie  Joined 106 

Mal>l«-  for  daninKi-  to  wife  of  habit  mil  dnuiknni 106 

Mother  may  recover  for  deatli  of  adult  son  who  contributed  to  her 

Fupp<^>rt 107 

Wiff  may  recover  for  injury  to  Ikt  fecliuRS 107 

All  rontrlliutinp  to  intoxii-aliou  liable 107 

Joint  liability  of  all  vendors 107 

Sureties  not  liable  for  dealer's  own  driuking 108 

Consent  of  wife  to  sale  does  not  defeat  recovery 108 

Evidence  as  to  support  of  minor  children 108 

Essential  facts  to  Ih'  shown 100 

Sureties  on  lK)nd  liable 109 

Loss  of  support   109 

Llabio  if  ii(iuor  iiHTciy  coiilriliuli-s  to  daniacc 109 

Not  liable  for  daninpe  lauwd  by  drunken  man  who  did  not  i>uy  of  him.  110 

Not  necessary  to  prove  knowMge  <»r  consent  of  lessor  to  sale 1 10 

Father  cannot  re«-over  for  Injuries  to  son  who  has  no  family  rehitions 

to  him 110 

I.inbilily   for  efftcls  of  II<|Uor   solil ill 

Selling  to  habitual  drunkard Ill 

Uraler's  lialiiilly  in  Texas Ill 

Action  siiouid  be  bnmciil  liy  father  of  minor,  not  by  niollier.  In  Texas.  112 

Mother  may  bring  action  In  West  Virginia 112 

CII.M'IDK  Mil. 

ILLEGAL  SALE. 

Conviction  Irrespective  of  l>elier  or  motive 112 

U<'fer8   to   Fall-  or  gift 112 

Wbetlur  tlie  loan  of  iKtttlc  of  whisky  was  n  subturfuge  or  bona  flde 

a  nuestion  for  Jury 113 

Sale  of  liquor  to  female  wrvnnts  in  npixT  part  of  building  not  suffi- 
cient to  convict  of  sale  to  femnk-s  in  wine  room in 

Person  who  rJ'celves  money  and  delivers  liquor  Is  seller in 

Buying  for  another 1 IH 

Sale  In  country 114 

Furnishing  money  to  ptirchase  li<iuor  not  an  otfense 114 

Liquor  found  on  i>retnis<'S  is  jireKUmptive  proof 114 

Ignorance  of  intoxicating  quality  no  defense 115 

Purchaser  Is  not  guilty  with  the  seller 115 

"Keeping"  liquor  on  person  for  unlawful  sale 115 

Tenement 115 

Elvidence  115 


TABLE    OF   CONTENTS.  15 

Effect  of  statute  on  county   bouinriaries 116 

Admissible  evidence   116 

Where  ordered  for  another 116 

Through  intermediary    117 

Evidence — Error 117 

Women II7 

Ck)nstitutional  law  117 

Conflict  of  testimony  Hg 

Law  providing  that  payment  of  United  States  internal  revenue  special 

tax  is  prima  facie  evidence  of  selling  is  constitutional 118 

Barn  not  "own  private  dwelling" 118 

CHAPTER  XIV. 

MINOR. 

Burden  of  defendant  to  show  consent  of  parent 118 

Selling  without  license— Purchase  for  minor 119 

Illegal  to  sell  to  minor  for  use  of  another 119 

Passing  bottle  not  proof  of  aiding  in  sale 119 

Sale  to  minor  for  adult  is  illegal 120 

Belief  as  to  ago  no  excuse 120 

Knowledge  of  lieing  under  age  not  essential  to  oft'euse 120 

Complnint  need  not  allege  delivery  or  for  whose  use  bought 120 

Evidence  of  salooulvocper's  reputation   e.vcluded 120 

Admission  of  evidence  for  defendant 131 

Messengers  for  paa-euts 121 

Dealer  not  liable  for  sale  by  clerk  against  orders 121 

Misrepresentation  of  age  no  defense 123 

Good  faith  and  honest  intention  no  defense  except  to  mitigate  penalty  122 

Sale  to  another  for  minor  no  offense 122 

Dealer  liable  regardless  of  belief  of  a.ge 132 

Saloonkeeper  must  prove  parents'  consent 123 

Offense  to  sell  to  minor  for  any  purpose 123 

No  defense  that  minor  had  written  order  and   money  from  adult  to 

purchase  for  him 123 

Salooulveeper  liable  for  sale  to  another  for  minor 123 

Delivery  to  minor  for  another  not  a  sale  to  him 124 

Retail  dealer— Bond 124 

Not  to  be  allowed  on  premises 125 

Not  necessary  to  offense  that  dealer  knew  minor  to  be  under  age 125 

CHAPTER  XV. 

SALES  ON  SUNDAYS  AND  HOLIDAYS. 

Gift  of  intoxicpnts  illegal  on  election  day 125 

Where  town  or  city  controls  traffic  licensee  cannot  be  tried  under  state 

statute  for  Sunday  sale. .    126 

Not  necessary  to  show  drinking  on  premises 126 


1 6  TABLE    OF   CONTEXTS. 

Sair  by  club  126 

Pemilltlnj;  jxM-son  in  mloon 120 

CitiKcii  of  Itiiliiiiia  iiiny  Ki\e  to  friend  iu  a  social  wiiy  on  lioliilav 127 

Sale  m  <lWflllnK  house  127 

May  1)0  hollilny  for  cominorelal  puiior  only  nn<l  sale  may  l»c  lawf'il.  . .  .  127 
Plndhif:  ikxir  oix-n  anil  liclpjnj;  himself  to  liquor  Is  evUleuce  of  giving 

away  on  Sunday 128 

Cannot  o|)en  to  pn-iiare  for  Monday 128 

Sales   on    labor  day    128 

"Clotsed"  applies  to  everj'  means  of  Intrress 128 

Unneeessary  to  prove  sale  within  particular  room  if  it   Is  proven  to 

have  been  open  120 

Sufficient   form  of  complaint 129 

Op«'ninK  lllef;al  even  without  sale 120 

Owner  prima  facie  res|K>nslble  for  oiK>nlnK 130 

Engaf:in^'  in  labor  130 

Dentist  not  physician 130 

Saloonkee|>er"s  inlenlion  immaterial 130 

Election  day   131 

Private  citizen  can  furnish  li(|uor  In  his  own  house  on  Sunday  to  fam- 
ily or  jfuosts  131 

Openinp  and  gi vinp  away  Ixht  illecal 131 

KwpiuK  o|M'n  election  day— Valiilily  of  election  not  aflfeeted 131 

Municipal  regidalion  of  V\<r\  W'orlli.  Texas 132 

rilAPJlOK   XVI. 

SoriAl-  ClA'H. 

Decisions  in  general  rc«aidiMK  sale  in  clubs 132 

Illcpil  sjiles  of  lncori>oratetl  association 183 

Social  <'lub  may  lx»  l»arro<)ni 134 

Liable  to  license  in  Louisiana 134 

Sale  of  ll<|Uor  by  dubs  an<l  at  dances  in  Mium>c<oia 134 

Mum  not  sell  to  minors  or  without  license 135 

Maj    sill   iu   Missouri 135 

Can  S4-II  to  meiutx  is  without  license  In  Montana  135 

No  lici-nse  reipiircil  where  sales  arc  ivitliout  prolit 136 

Selling  only  to  members  without  pn>llt  neetls  no  license  in  Texas 136 

Mi*8t  oblaiu  license  Iu  West  Virginia 130 

CnAPTKK  XVII. 

SALE  BY  TENANTS  AND  OTHERS. 

Hy  tenant  without  knowledge  of  owner 137 

By  tenant    Nuisance 137 

Liability  of  non-resident  landlord 137 

By  clerk-lf  priuclpiU  al)s<Hit,  his  knowledge  must  be  r«tabll8bc<l. . . .  137 

Sole  by  wife— Liability  of  husband 1.18 


TABLE    OP    CONTENTS.  17 

Guilt  of  lanfllord ]38 

By  teuaut— Ijandloitl  must  not  permit 138 

By  tenaut— Rout  may  be  recovered 138 

By  elorli— Coutraiy   to  order  of  employer 139 

CHAPTER  XVIII. 

INJUNCTION. 

Liquor  nuisance   139 

Lien  ou  propei-ty  of  owuer  of  place  enjoiued  as  niiisaneo 139 

Insufficient  evidence 139 

Where  first  injimct  iou  is  conclusive 140 

Nuisance   140 

Right  to  make  permanent 140 

Saloon  not  nuisance   141 

CHAPTER  XIX. 

POWER  OF  OFFICER. 

Constable  cannot  searcli  without  waiTant 141 

Arrest— Necessity   for  warrant 141 

Delay  of  officer  for  three  days  uulawful 142 

In  force  only  reasonable  time  142 

Search  waiTant — Affects  only  tenant  who  violates  the  law 142 

CHAPTER  XX. 

JURY  AND  JUROR. 

Moml)er  of  Good  Templars  competent 142 

Wholesale  liquor  dealer  comi>etent , 143 

Pees— Not  imi>ei'ative 143 

Inconii)ctent  if  he  has  strong  prejudice  against  saloons 143 

Not  disqualified  by  temperance  sentiment 144 

CHAPTER  XXI. 

SCREENS. 

Law  not  in  conflict  with  United  Slates  law 144 

Ordinance  invalid 144 

In  Indiana 144 

Iowa  screen  law  refers  also  to  wholesalers  who  give  away  by  the  glass  145 

Includes  hotel  office  used  as  baiTOom 145 

Applied  to  "open  house"  in  Texas 145 

CHAPTER  XXII. 

BONDS. 

Are  penal  in  Minnesota 146 

Action  to  recover  not  abrogated  by  repeal  of  law 140 

Must  be  sn-ictly  construed 140 

2 


1 8  TABLE    OF   CONTENTS. 

cu.wnm  XXIII. 

COUI'OUATIO.NS. 

Taslug  foreign  coriK)rallon8 H7 

One  state  may  exclude  coriwratlon  of  another 147 

Corporation   llct-use    147 

Liable  for  notes  signed  by  Its  otUeers 148 

Coiilracls  not  liiviilUlati'tl  li.v  fiillnre  to  eouiply  willi  state  law 148 

CiTtltliale  to  do  business 149 

Donileile— rrlncliMil   olllee   14« 

CUAIIliR  XXIV. 

AOEXTS  AND   BROKKRS. 

Nonliability  of  princiijal  for  acts  of  agent  exc-eedlng  Ills  autliority 149 

Brokers— Agency— Ck>niniisslon 150 

Princii)al  and  agent— Coninilssions  for  selling 150 

Itlglit  to  commissions 150 

CHAPl'EU  XXV. 

MISCELLANEOUS. 

Cruel  and  unusual  punishment l.'l 

Power  of  partner  in  business 151 

Distilling  slop  contract— IJable  for  shutting  down 152 

Aiding  another  to  sell 152 

Buying  for  friend  is  sale 152 

Buying  for  friend  is  not  sale 153 

Slot  maciiiiic  not  ntfessarily  gambling  device 153 

I'eddlcr  ui-ed  not  pay  lic-ense 153 

Agent  selling  from  sami»le  is  not  iKMldler 153 

SaloonkeeiK-T  not  n-siKHisible  for  hors*-  and  buggy 154 

Salooukee|M'r's  right  to  e.vix'l  from  the  room 154 

Negroes  may  b«>  refustnl  <lrinks  In  saloons  In  Minnesota 154 

Sales  to  habitual  drunkanls 154 

SaK'  by  ollleer  under  judgm«Mit 155 

Cilvlng  n^'ognizajiee  waives  objections  to  warrant  and  arrest 155 

Nuisani-i—  SuUleiency  of  evidenw 155 

Bevenig<'  or  medicine  155 

Beverage  or  medicine,  what  couslltutes  test 150 

Alcohol— Not  vinous  or  spirituous  liquor  in  ^Iissis^•ippi 150 

Physician— Proscription 150 

lU'stralnt  of  tradt^— Distiller's  monopoly 157 

Ohio  pure   fiKMl    law   valid 157 

Ohio  pure  foo<l  law  construed 158 

May  re<'ovcr  Are  irvsurance,  though  without  license 158 

Life  Insuraiio*' — lliglit  of  \Voo<lmen  to  exclude  liijuor  dealers 158 

Taxation— Whisky  In  N.nd 15!» 


TABLE    OF   CONTENTS.  19 

Deed— Restriction  as  to  use  of  promises I59 

Deeds— Covenants  in  restraint  of  trade I59 

Sale — Change  of  possession 159 


PART  II. 

I 

WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

CHAPTER  I. 

WAREHOUSE   RECEIPTS. 

Liability  of  iudorser— Buyer  cannot  recover  except  from  wareUousc. .  1G3 

Lien  of  vemdor  on  goods  sold  in  case  of  fraudulent  i>urcbase 164 

Private  warehouse  receipts  .ore  negotlal)le 165 

How  far  negotiable? 165 

Priority  of  warehouse  receipts 166 

Innocent  purchaser  not  bound  by  agreements  of  which  ho  lias  no 

knowledge 108 

Validity  of  distiller's  warehouse  receipts 168 

Effect  of  transfer  of  warehou.se  receipt 170 

Warehouse  receipts  not  valid  as  against  taxes  due  from  distiller 170 

Lien— Notice 170 

Lien— Storage  171 

Warehouseman's  liability  for  goods  destroyed  by  fire 171 

Indiana  law  agaiust  private  warehouse  receipts 171 

Kentucky  warehouse  law 172 

CHAPTER  II. 

TRADE-MARKS. 

What  constitutes  a  trade-mark  and  what  the  exclusive  right  to  it. . . .  174 
A  mark  does  not  become  a  trade-mark  until  attached  to  vendible 

article  and  the  article  put  on  the  market 175 

Priority— Use— Invention 176 

Owners  must  be  diligent  or  lose  their  rights 17C 

Use  of  family  name  must  not  interfere  with  other's  trade  name.  .....  176 

Name  of  chief  ingredient  not  protected — Right  must  l>e  exclusive 178 

Use  of  individual  name  conflicting  with  older  firm 179 

Pale  ale  and  beer  labels 179 

Label  on  patented  articles 180 

Must  not  contain  a  false  representation , 180 

Infringement  restrained 180 

Business  protected  against  fraud 181 

Geographical  name  cannot  be  used  by  manufacturers  at  other  places. .  181 

Wrongful  use  of  trade-mark  is  evidence  of  an  illegal  act 182 

False  representation  in  label  gives  ground  for  relief 182 

Penalty  for  shipping  under  false  label 182 


ao  TABLE   OF   CONTENTS. 

Kalse  use  of  g»x)praphlcal  noiuos 182 

Poworiessncss  of  pau-nt  ollici" 183 

lufringomt'iit— Imitation  183 

"ralmotto"  as  a  trado-inark 183 

lU^st'inhlancc  184 

Rlgbt  to  use  one's  own  name  In  trade 184 

loteniatiunal  |>rotectlon    184 

"Budwelwr"  protciliil  as  a  trade  name 184 

Imitation  of  lalxl  185 

Geofrrnphk-al  name,  "Waverly,"  rt'gistrable 185 

InfrlnBcnients  of  labels 185 

"Iniiierlal"  cannot  Im-  iJrotiK-Unl 185 

AssiKiiincnt  iH'tweon  imrtners 180 

OrltiTlon  of  unfair  i-oinpetltlon 186 

Eircct  of  omission  In  registration 186 

(.ieographlcal  name  "(iejw-see"  cauuot  be  appropriated 186 

AbaJidonmcnt  extlnpulslies  right  187 

Fon-lpii  tnide^marks 187 

Common  apiiellatlves  not  entitled  to  protection— "Castoria" 187 

Forci;;ii  Infringement  of  domestic  trademarks 187 

Penalty  for  Infringement   188 

The  words  "Slonopole"  or  "Dry  Moiiopole"  In  connection  with  cham- 

|>agne 188 

Impn^MT  use  of  geograiiliieal  name 189 

Marks  of  iniallty  are  not  trade-marks 189 

l-taudulent  and  Imitation  wines  may  be  seized 189 

Is    transfern^l    with    business 190 

Private  bnuxls  vs.  manufacturers"  brand 190 

"O.  &  K."  held  to  infringe  "(J.  R"  Inule-mark 191 

Constitutioiiiil  law-  Protection  for  unions 191 

C<iri">'Tle  name  as  a  tfad<'-muik 191 

IJellnltlon- Conlliet  in  us»>  of  name  "Monarch" 192 

Right  to  use  of  iH>rsonaI  name  s<j!netimes  denied 193 

Finn  selling  "goml-wlll"  c-annot  afterward  tiso  old  trade-marks 194 

Property  right  In  word  "Orow"  protected 195 

Nam<'s  describing  pnxltict  camiot  \k-  appropriated 195 

Name  may  be  sold 190 

Size.  Klia|X'  and  style  may  Ih'  i)rol(><'ti><l 196 

Infringement   on   "(ienulne  Hollands" 190 

lndivi<lual  must  not  use  his  name  to  deceive 197 

Form  of  package  not  protwted 197 

Infringement— Itamages  197 

T'nioii  hiU-l  not  a  traile-mark 198 

IjiUl  must  !«•  fanciful  198 

Personal  traileinark  cannot  1n'  assigned 198 

Sliipping  liquors  under  name  iiullcatlng  false  origin 199 

IteM-iiue  ollicers  cautioned  against  acting  on  statue  prohibiting  ship- 
ment  unili-r    false   name 199 


TABLE    OP    CONTENTS.  21 

PART  HI. 

INTERNAL   REVENUE    LAWS    AND    REGULATIONS. 

CU AFTER  I. 

WHOLESALE  LIQUOR  DEALERS. 

General  rules  for  wholesale  liquor  dealers 203 

Book,  form  .52,  to  be  kept  by  wholesale  dealers  and  rectifiers 205 

Purchasing  spirits 212 

Sale  of  warehouse  certificates  for  whisky  in  bond 212 

License  required  at  every  place  of  sale 213 

Liability  for  use  of  filtering  machine 213 

CHAPTER  n. 

RETAIL  LIQUOR   DEALERS. 

Regulations  applicable  to  retail  dealers 214 

Sale  of  packages  aggregating  five  gallons 216 

Liability  as  rectifier  for  mixing  coniiwund  liquors  for  siile 217 

When  mixetl  in  quantities  of  less  tlian  five  gallons  and  not  for  sale  ia 

packages 217 

Medicine  used  as  beverage 217 

Special  tax  for  sale  on  boat 218 

Special  tax  to  wife  may  be  used  by  husband 218 

Special  tax  for  partnership. ; . .  218 

CHAPTER  III. 

DISTILLERS. 

Distiller  defined 318 

"Spirits"  defined 219 

Proof  spirits  defined  319 

Tax  on  distilled  spirits 219 

ComputLng  tax  on  distilled  spirits 319 

Restoring  to  their  original  proof  distilled  spirits  which  have  increased 

in  proof 319 

Changes  of  name  and  style 320 

Capacity  ta.x  erroneously  assessed 220 

Sending  samples  does  not  make  distiller  liable  as  retail  dealer.  .......   221 

Special   tax   of  distillers  who   have  suspended    operations   and    sold     . 

spirits 221 

Extracting  spirits  from  empty  packages 221 

When  distillers  must  pay  dealer's  tax. 231 

Excessive  leakage 333 

Fictitious  proof  322 

Bond  not  liable  for  tax  when   spirits   forfeited 223 

Distilling  within  (JOO  fe<>t  of  rectifying  cstablisliment  prohibite<l 233 

Bonded  warehouse  to  be  established 223 


32  TABLE    OF   CONTEXTS. 

When  (liKtilltTj-  wizt-il  inny  !»•  rclrawd  before  Juilfrmont.  .r 223 

Only  one  willnlrawiil  for  irnu>ii><>rtiilioii  ix-nnitti-*! 223 

rilKlillInf;  prohibitiHl  at  ccrtalu  plan's 223 

Masli  (listiiiKiiiKlii-<l    224 

KcniH-ntliiK  tubs 224 

Kalsf  i'Utrli'8  iu  buoks 224 

Clmnfriiif;  l>rau(|g 224 

Hooks  of  <llstlll«T  open  to  lnRi>o<'tloii 224 

TrnnsfiT  to  other  warehouse 224 

Storeke«-p<'r'8  nbwnce   225 

Tax  alMit<il  ou  liquor  iU'8tn>y<il 225 

lusuniiK-L'  225 

Tax  covered  by  insurance 225 

Spirits  In  warulioust'  deslroywl  by  Arc 225 

Forfeiture  of  distillery  for  act  of  k-sse*.- 226 

Ofll<-er  luUKt  not  be  luteresli-d 226 

Officers  liable  for  wroiisful  s"lzui-o 226 

Mixture  of  gixxls  by  reelllication 226 

Spirits  on  premises  of  nt-lili'-r  cannot  Ik-  forfeited  for  ta.v 220 

Forfeiture  relates  Imck  to  time  offeuso  was  committt-d 227 

Evadinf;  tux   227 

Cisterns    227 

Control  of  warehouse  227 

Examination  l)y  sample   227 

Allowance  for  wantage  228 

Stamps  and  brands  must  l>e  oiK-n  to  Inspection 228 

Agin};,  maturing  or  purifying  machine 220 

Varietit's  of  casks 22J) 

Tax  and  assessments  to  be  liens 220 

Book,  form  52c,  revised,  to  be  kept  by  distllk-rB 220 

CIIAI'TKH   1\. 

BOTTLIM:    I.N    15UND. 

Law  for  bottling  In  iKind 231 

Itegulations  for  lH>llliiig  in  bond 232 

Extension  of  lime  for  liottling,  casing  and  removing  spirits 233 

lliiK-  for  completing  pi-oi-ess 233 

Bottling  n-iniported  spirits  at  distillery  warehouse  not  t)ernilttetl 233 

Stamps  not  representing  taxes  not  retkvined 234 

I'slng   iinderslzeil   l>ottles  or   underlining   botties   not   permitted  ....  234 

Contents  of  casks  removed  for  iNittlIng  to  Ik-  drawn  off  the  same  day. .  234 

I>lNI>osition  of  l»oltk's  containing  remnants 234 

CliAl'TKK   V. 
SPECIAL  TAX. 

Amount  of  taxes  235 


TABLE    OF   CONTENTS.  23 

Liquors  may  be  sold  without  special  t;ix  by  coustruetive  cousig'ument 

to  an  authorized  dealer 236 

Wood  alcohol  not  taxed 236 

Special  tax  must  be  paid  for  selliing  liquor  as  a  medicine 236 

Liability  for  sale  of  fruits  presen'ed  in  spirits 236 

Tax  for  manufacture  of  imitation  cider 236 

Rectitiors  237 

When  tax  due 238 

Must  jiay  tax  before  commencing  business 238 

Tax  must  be  paid  by  last  day  of  month 238 

Return  required  from  persons  liable  to  tax 239 

Only  one  tax  for  copartnership 239 

Tax  foi-  each  place  of  business 239 

Stamps  redeemable  only  from  proi>er  persons 239 

Death  or  removal  of  taxpayer. 240 

No  additional  tax  for  clianse  of  tirm 240 

Cannot  restrain  collection  of  tax 240 

Lien  for  taxes   240 

What  lien  for  taxes  covers 240 

Limitation  of  action  for  recovery  of  taxes 240 

CHAPTER  \I. 

GENERAL  LAWS  AND  REGULATIONS. 

Lists  of  collectiom  districts  and  location  of  collectors'  offices 241 

Causes  of  Forfeiture — 

Distillers  and  wholesale  dealers 242 

Rectifiers 244 

How  to  ascertain  taxable  gallons  on  I'egauge 244 

Shortage  in  pacliagcs  of  liquor 245 

Ingwer  liqueur 245 

List  of  taxpayers  liept  245 

Special  tax  records  cannot  be  used  as  evidence  in  state  courts 245 

Imitation  stamp   246 

Tax  stamps  must  be  posted 246 

Duplicate  stamps   issued   for  packages   from   which   stamps   lost   or 

destroyed 246 

Casks    246 

OiBeer  must  not  divulge  secrets 246 

Signs  247 

False  signs   247 

False  name  or  brand 247 

Remedy  in  case  of  illegal  assessment 247 

Officers  may  enter  premises 247 

Proprietors  must  not  eject  oflBcers 248 


24  TABLE    OF   CONTEXTS. 

CUAl'TKR  VII. 

ni:<:uL.vTioNs  ui:viiusi:ii  nv  i-oikts. 

Reduction  in  proof  doi>s  not  rc<iulro  ■■li.-ingi-  of  orislDiil  st;iiiips-Allci- 

atlon  of  marks  jiml  slaiiips 248 

Proof   ctui    Ik'    riHluciMl    witliout   chiiii(;iiiK    the    giiuge   nppejirliig   on 

orl^nnl  stnnip  249 

Whisky  mny  Im?  6hi]>|>o(l  In  au  unmarked  ami  unbrnndod  overeask . . .  .  249 

Itlstiller  need  not  pay  exc-ess  for  |K>rtion  of  fermentliiK  perloti 249 

CHAPTER  VIII. 

EXPOUTKRS. 

DrnwlMick  on  <'.\iK)rtntlon  250 

Kniudulent  dniwhack   250 

Allo-\vniire  for  loss  during  tr!iMK|M>rtatloii 251 

K«>pauKe  of  spirits  for  e.\i)<)rtation 251 

Heimjiorted  domestic  whisky 251 

Allowance  on  retrauge  for  exportation  of  i-<-iniporti-<l  wliisky 251 

Llniit;ition    ns   to   i|iianlity      to   be   wlOidrawii   and   divisioii   of   eon- 

sigiinieuls 252 

ClIAPTKR    IX. 

lUJKWERS  AND  DKAMCRS  I.N  .MALT  MQliOKS. 

Rcgtdalions  for  dealers  in  ferInentl^l  or  malt  li(|Uors 253 

Beer  8lamp>< 255 

Revenue  tax  on  hop  l)eer.  root  Iwer  ajid  ale 256 

One  who  makes  "maltina"  is  a  brewer 256 

Malt  w  Ine   256 

SiM-i'lal   tax  on  malt  l>cveragi"s 257 

Bn-wer's  siH'i-lal  tax   257 

Brewers  must   pay  tax  an  wholesale  (U-alers   for  sale  from  plai.-e  of 

Btornge   257 

Brewer  entltl«'d  to  refund  of  exc-ess  tax  paid 258 

Rocoverlng  8|K'(^al  ass<'S8nient  paid   258 

Wlien  brewei-s  liable  to  retail  dealer's  lax 258 

Callon  delmed    258 

Disposal  of  .sour  mult  ll<iu<>rs  without  tax  stamp 259 

U.  S.  revenue  laws  not  a|>i>lleable  to  uiw  possttisl.)ns 259 

CHAPTER  X. 

WINE  AND  BR.VNDY. 

Digest  of  rullnRH  under  war  revenue  law  relating  to  t:ix  on  sparkling 

or  otJier  wines  250 

Stauip  tajc  on  wines  liottleil  for  stomge  for  aging 203 

Indtnlion  siNirkling  wines  and  eom|x>und  lii|Uors  to  Ih>  sold  ns  wine 
or  n«  n  substitute  for  wlue 263 


TABLE    OF   CONTENTS.  25 

Si>ecial  tax  on  wine  used  foi-  tobacco  casing  fluid 265 

Special  tax  for  elder  blossom  wine 265 

Special  tax  of  wine  manufacturer 265 

Stamps  on  bottled  wine  wliicli  failed  of  delivery  by  reason  of  imper- 
fections discovered  in  tlie  wine  cannot  be  re-used . i . . . .  265 

Special  tax— blacliben-y  brandy   266 

Bottles  must  be  stamped  even  if  given  away 266 

Fruit  juice  subject  to  tax 266 

Sale  of  home-made  wine,  except  by  maiuifa<:-turer.  requires  special  ta-x  266 

Vintnei-s  not  fcixed 267 

Brandy  warehouses   267 

Brandy  exportation   267 

Wine  spirits  used  in  wine  free 267 

Exemptions  on  brandy  made  from  aiiples,  peaclies,  grapes,  berries,  etc.  268 

CHAPTER  XI. 

IMPOUTERS. 

Taiiff  on  spirits,  wines  and  other  beverages 269 

French  reciprocity  treaty  on  bottled  wine  and  vei'muth 271 

Government  cannot  deliver  goo<ls  to  owner  of  warehouse  receipt  with- 
out consent  of  importer 272 

Assignee  of  imiK>rter  may  enter  goods 272 

Duty  upon  reimportetl  domestic  spirits 273 

Duties  paid  must  be  returned  if  goods  are  forfeited 273 

Liability  of  imiwrtei-  to  wliolesale  dealer's  special  tax 273 

Stamps  for  imported   liquors 273 

Stamps  effaced 274 

Imported  spirit  stamps 274 

Imported  casks   274 

Shipping  under  false  name  or  brand 274 

Foreign  goods  infringing  trade-mark  cannot  be  inii>orte<l 274 

No  allowance  for  breakage  in  transit 275 

No  duty  on  bottles  and  jugs 275 

Repacking  of  wines  275 

Importers  of  champagne  must  pay  duty  on  bottles  and  wine  both.  . .  .  276 

Bovril  wine— Rate  of  duty 276 

Whisky  for  use  of  government 277 


26  TABLE    OF   CONTENTS. 

PART  IV. 
STATE  AND  OTHER  LAWS  OF  GENERAL  INTEREST. 
CnAPTKU   I. 

STA'l'K   LAWS. 

Alabama— UlsiK-nsnrj'  l-'»"'  281 

Alaska  283 

Indiana— Nicholson  law 284 

lowa-MuKt  law    285 

Kentucky— Thornc  law 287 

.Michigan  389 

Minnesota  290 

Now  York 293 

Ohio— Dow  law 200 

Ohio-Pure  food   law 297 

Ohio— Rules  and    re^iiinlions    298 

IViuisj-lvania   302 

South  Carolina— Ulspi'nsary  law 304 

Texas 307 

Massachusetts— Probation  laws 310 

CII.VPTKK   II. 

GENERAL   LAWS. 

Natloiial  bankruptcy  law 312 

Kjiitonie  of  war  revenue  bill 310 

Canndiaii  tariff  law    319 


PART   V. 

STATISTICAL  TABLES. 

I'roduction  of  whisl.y   from   IJi-Sd   to   IS'.I.S 3a.'> 

Stock  of  whisky  in  bond  from  18S1  to  ISriS. 3'JC 

Wilhdrawals  of  whisky  from  bond  from  18S1  to  1S!»S 327 

Sjilrits   iiriHlni'cd   and   dc-|i<isitcd    in    ilistllli-ry    warcliouses   during   the 

past  t  wciily  (tui'  years 328 

Stock  on  hand,  production  and  movement  of  spirits  for  t1%°e  years.... 329 

Spirits  in  liands  of  wiiolesalc  dealers  and   ri'dlliers 32".> 

Spirits  in  distillery   warehouses  from    lM?.t   to   1S".»,S XJO 

).#aka>:e  In  warehouses  from   1S80  tolWW 330 

Internal  revenue  rei-elpts  from  distilled  spirits  since  1802 331 

ltnt<-H  of  ta.\  on  spirits  inidcr  dilTen-nl  laws  wl'.lch  have  been  In  force.  .332 

.Materials  used  and  spirits  prtMliiced  durin;;  jiast  teu  years 332 

Number  uf  diorerent  kiuds  of  special  la.\  payers 8S2 


TABLE    OF   CONTENTS.  27 

Outage  table  333 

Cost  of  spirits  per  proof  gallon  iu  ci.steni  room 334 

Comparative  value  of  spirits  ami  aUoliol . : 335 

Reduction  of  proof 336 

How  to  calculate  given  proof  to  its  relative  measure  iu  weight 337 

Hydrometer  table   338 

Alcoholometer  table   339 

Ppirits    export(Hl 330 

Productiou  of  malt  liquor  from  1878  to  1SS7 3-10 

I'roduction  of  malt  liquor  from  1888  to  1808 341 

Internal  revenue  receipts  fi'ora  malt  liquor  since  18G3 342 

Internal  reveuue  receipts  from  all  sources  for  tlio  i)ast  ten  years 342 


PART  VI. 

QUESTIONS  AND  ANSWERS  AND  GENERAL  INFORMATION. 

CHAPTER   I. 

QUESTIONS  AND  ANSWERS  ON  PRAOTICAl,  BUSINESS 
MATTERS. 

May  the  name  "Distillery  Company"  be  used  on  sign  by  company 

not  distilling? 346 

How  is  sour  mash  distilled? 346 

May  retail  dealers  mix   liquors? 347 

What  power  has  Congress  ilu  prohibiting  liquor  tratiie? 347 

Liability  of  carrier  for  damage  to  good^  iu  shipment 348 

Do  the  woi\],s  "interest  and  charges"   in  a  warehouse  receipt  cover 

a  purchase  clause? 348 

Does   air    improve    quality   of   whisky? 349 

Difference  between  license  and  mulct  tax 349 

Can  tax  on  goods  in  bond  destroyed  by  fire  be  enforced? 350 

Is  wholesale  tax  based  upon  proof  gallons  or  wine  gallons? 350 

On  construction  of  shipping  under  false  name 350 

Has  dealer  to  give  bond  if  goods  are  made  under  his  name? 351 

Is  new  special  tax  required  after  dissolution  of  partnership? 351 

Liability  of  express  company  in  a  prohibition   state 351 

Assignee  may  sell  stock  under  his  assignor's  special  tax 352 

Can  vintner  soil  his  produce  without  special  tax? 352 

Must  wine  bottles  be  stamped? 352 

Must  wine  bottles  and  jugs  be  stamped? 353 

What  is  dividing  date  betwoon  fall  and  spring  insixx'tion? 353 

Is  seller  obliged  to  notify  buyer  goods  are  uninsured? 354 

Who  is  liable  for  storage? 354 

Liabilitj'  for  special  tax  on  sale  of  whisky  in  bond 354 

Must  buyer  or  seller  pay  drayage? 355 

Can  retailer  put  up  sign  as  wholesale  dealer? 355 


28  TABLE    OF   CONTESTS. 

How  Ir  tax  on  rolniporttHi  whisky  dc»tornilnc<l? 355 

t.inliility  of  RnloRinnn  to  s|>o<'lal  tax 356 

Must  wlilskj-  lie  la\-ii:ilil  If  oiitji;;!'  Ik  oxot-sslvp? 350 

Can  iiart  of  harrcl  U'  n'transfcrrcd  from  rotnll  to  wliolrsalo  doalcr?  357 
Must  capacity  of  l>arn-l  ami  i)roof  Ih>  put  on  Imnfr  stavp  wln»n  cooUs 

an>  slilppod  ?  358 

CJon  rclni|>orte<l  whisky  ho  regauRWl  In  custom  honso 358 

On  corri'ctlon  of  volume 358 

What  quantity  oan  rotallpr  fsoll  of  diffoivnt  kinds  at  one  time? 350 

On  n'stnnipinp  of  iMickafros 359 

What  fnianllly  of  liquor  requires  reftifl'T's  stamp? 360 

Is  rcvcime  stamp  rcqviinvl  on  any  quantity  less  than  tlve  wine  gallons?  300 

On  rcfllllntj  two-stamp  ami  ono-stamp  whi'^klcs 3tiO 

On  rwlucinfr  proof  to  original   insp(^-tlon 361 

Can  rectifier's  stamp  I»o  chanped  for  wholesale  stamp? 301 

Tan  Imrrels  1k>  n-filled  nnrl  how  to  enter  on  Form  T\2 361 

Quantity  of  peaches  re(iulre<I  to  produce  n  gallon  of  brandy 301 

Stamps  In  relation  to  jiruue  Juice 363 

•  Miia^re  on   relnqiortcd  ilomestic  whisky 302 

Indiana  state  tax 302 

Scale  for  remuneration  of  salesmen 362 

Should   free  whisky  stored  elscwhen-  lie  enlert'd   In   Korni   '>'!':    What 
gauge  marks  should  lie  entered  and  If  shipped  to  retailer  how  to 

be   enteriMl? 363 

How  to  enter  In  Form  '>'l  goods  shippe<l  by  distiller  dinH-t  to  I'etiiller.  .  364 

How  to  enter  reimported  whisky  in  Form  r>2 364 

Ilow  to  enter  in  Form  .VJ  when  liai'rel  is  dumpeil  into  kegs 364 

How  to  enter  balance  on  Form  TtJ,  when  part  of  barrel  has  been  dis- 
posed  of    365 

Ilow  to  enter  on  Form  Tt'l  when  bottling  for  retail 365 

Wiiai  entry  on  Form  Tx2  when  wholesale  and  retail  ilealeis  put  a  liar- 

rel  on  tap  for  retiill 366 

Should  goods  be  entere<l  on  Form  .Vi  while  lu  transit? 300 

How  to  correct  errors  made  In  keeping  Form  .12 367 

Should  goods  stored  elsewhere  be  entered  on  Form  r>2? 367 

How  to  enter  on  Form  ri2  goods  taken  b.ick  from  retailer 367 

Wiial  gauge  niari;s  should  be  entered  on  I'orm  ri2? 307 

Siiouid  blackberry  brandy  be  entered  on  Form  ri2? 30K 

What  number  of  gallons  should  lie  entered  on   Form  52  for  whiskies 

lax-paid  and  stored  In  fn'e  warehouses? 368 

Sl'juld  original  contents  or  contenis  at  time  of  lav  paying  gooils  be 

entere<l  on  Form  M? 308 

CHAPTKR  II. 

f;ENEnAL  INFOIIMATION. 

Praynge 360 

Net 300 


TABLE   or   CONTENTS.  29 

Terms   of    sale 3g9 

How  to  calculate  storage  charges 369 

Correction  of  volume 370 

Why  does  whisky  gain  or  lose  in  proof? 370 

To  clear  whisky  discolored  by  iron 372 

Treatment  of  frosted  wines 372 

Wine  in  doubtful  condition 373 

Unfermented  wine 373 

Green  color  in  wines 374 

Sediment  in  wines 374 

Artificial  wines  from  barley 374 

A  learned  opinion  on  alcohol 375 

Alcohol  in  law   376 

What  alcohol  is  used  for 377 

Germans  prohibit  saccharin  in  beer 378 

Clarification  of  fermented  liquors 378 

Effect  of  alcohol  on  duration  of  life 378 

Charring  of  barrels. 379 

CHAPTER  III. 

NOTABLE  EXPRESSSIONS  OP  EMINENT  MEN  ON  PERSONAL. 

LIBERTY. 

Robert  J.  IngersoU  on  prohibition 379 

Rev.  Geo.  F.  Pentecost  on  temix>ranoe 380 

Senator  David  B.  Hill  on  personal  liberty 380 

Opinions  of  statesmen  on   prohibition 381 

Horatio  Seymour 381 

Governor  Andrew  of  Massachusetts  382 

John   Quincy    Adams 382 

Thomas  Jefferson  382 

Abraham  Lincoln  382 


PART  I. 


Court  Decisions 

OF  THE  FEDERAL  AND  8TATE  COURTS 

AFFECTING 

The  Liquor  Interests, 


CHAPTER  I. 


COLLECTIONS  AND  RECOVERY. 


COMMERCIAL   AGENCY   BATING— FALSE   STATEMENT.— 

Though  a  merchant  makes  to  a  commercial  agency  a 
statement  in  some  respects  false,  to  be  used  in  giving  him  a 
rating,  which  he  Icnows  is  intended  to  be  used  by  others  as  a 
basis  for  determining  whether  or  not  credit  will  be  extended 
to  him,  yet,  where  no  credit  is  actually  extended  until  after 
the  lapse  of  a  considerable  period,  such,  for  instance,  as  GO 
days,  the  jierson  extending  the  credit  and  parting  with  the 
possession  of  his  goods  in  pursuance  thereof  cannot  assxime 
tliat  the  statement  is  still  operative,  unless  the  person  cred- 
ited expressly  reaffirms  the  truth  of  the  statement,  or  at  least 
knows  or  has  reasons  for  believing  that  he  is  obtaining  the 
credit  on  the  faith  of  the  representations  made  in  the  state- 
ment, and  by  reTuaining  silent  misleads  the  other  party. 

Treadwch  vs.  State  (La.),  27  S.  E.  Rep.  785. 

RECOVERY— BECISSION  OR  CANCELATION  OF  CONTRACT.— 

A  contract  of  an  intoxicated  person  is  voidable  at  his 
ehction  only. 

Lacy  vs.  Mann  (Kan.),  55  Pac.  Kcp.  754. 

RECOVERY— SALE— FRAUD— RESCISSION.- 

Where  goods  were  expressed  C.  O.  D.  by  a  vendor  in 

another  State  to  a  vendee  in  Georgia,  which  were  entirely 

different  from  those  embraced  in  the  contract  of  sale,  and 

the  amount  of  the  C.  O.  D.  charges  were  paid  by  the  vendee 

3  33 


34  COURT  DECISIONS. 

to  w  lidiii  the  poous  v«-ie  <li'livi'rod  by  the  express  company, 
nnd  whoro,  iinmediati'lv  opoii  llic  discovery  of  the  fraud  or 
mistake,  <1h'  '  cinlee  tt-udcri'd  back  the  floods  to  the  express 
company,  and  notified  tin- vemlor,  by  l«'lter,  of  liis  action.  tl>e 
vendor  licin;:  a  nonn'si(b'iil  and  not  acM-essible,  an  action  by 
attachment  will  lie  in  favor  of  (he  buyer  a^jainst  the  seller 
for  the  pnrcliase  nmiiey  paiil  fm-  (lie  u'oihIs,  without  any 
further  teniler  or  offer  of  rescission. 

Cohen  vs.  Lasky  (Ga.)  30  5".  £.  Rep.  331. 

RECOVERY— RESCISSION— WHERE  BUYER  OFFERS  LESS  PRICE 
THAN  CONTRACTED  FOR.— 

In  (he  case  of  an  executory  contract  for  the  sah'  of 
goods  to  be  paiil  for  after  delivery,  if  dnrinp  the  time  for  de- 
livery the  buyer  notifies  the  seller  that  he  will  not  pay  the 
c(mtract  price  for  the  <:oods,  but  only  a  less  price,  tlie  seller 
has  a  rijiht  to  a<t  on  this  as  a  repudiadon  of  the  contrac(. 
and  stop  delivery;  and,  if  thus  acted  on,  he  has  his  action  for 
damages. 

Armstrong  vs.  St.  Paul  &  Fac.  Coal  Co..  Minm\<;flla. 

RECOVERY— FRAUDULENT  CONTRACT— RESCISSION. 

A  j>ar(y  defra\ided  in  a  l»ar;;aiu  may,  on  discoverinfi  the 
fraud,  do  one  of  two  things — he  may  rescind,  and  demand 
back  what  he  has  parted  with,  or  he  may  aflirm  the  contract 
and  sue  for  dama;;es.  If  he  elects  to  rescind,  he  must  do  so 
as  soon  as  circumstances  permit  aft<'r  the  discovery  of  the 
fraud.  He  cannot  speculate  on  the  chances  and  wait  unlil 
he  (an  see  whether  it  \\  ill  be  most  (o  his  advan(ap:e  to  re- 
scin<l  oi-  abide  by  the  con(iac(. 

Norfolk  &  N.  R.  Hosiery  Co.  vs.  .Arnold.  Netv  Jersey. 

SALE— MISREPRESENTATIONS  BY    VENDOR.— 

A  vendor  who  makes  a  false  stiilement  regarding  a  fact 
material  to  the  sale,  either  with  knowledge  of  its  falsity  or 
in  ignorance  of  its  falsity,  when  frt>m  his  special  means  of  in- 
formation he  ought  to  have  known  it,  and  thereby  induces 
his  vendee  in  puiclmse  (o  Ills  damage,  is  liable  in  an  action 


COLLECTIONS   AND   RECOVERY.  35 

at  law  for  the  damage  the  ijurchaser  sustains  through  the 
misrepresentation,  or  to  have  the  sale  rescinded  in  a  suit  in 
equity,  at  the  option  of  the  purchaser. 

Moline  Plozv  Co.  of  Kansas  City,  Mo.,  I's.  Carson,  U.  S.  C.  C.  of 
App.,  72  Fed.  Rep.  387. 

RECOVERY— NO  RECOVERY  IF  PART  OF  DEBT  ILLEGAL.— 

A  note  taken  to  secure  an  account,  items  of  which  for 
sales  on  Sunday  and  for  liquors  illegally  sold  are  blended 
with  legal  items,  is  entire  and  indivisible,  and  hence  there 
can  be  no  recovery  thereon. 

Wadszvorth  vs.  Dnnnam  (Ala.),  jj  So.  Rep.  6pp. 

RECOVERY— SALOONKEEPER— BILL  OF  SALE  IF  INSOLVENT  IS, 
AGAINST  CREDITORS,  PRIMA  FACIE  FRAUDULENT. 

An  agreement  between  a  saloonkeeper  and  a  merchant 
selling  him  goods  that  he  will,  in  case  of  insolvency,  turn 
over  his  stock  of  goods  to  such  merchant,  is  void  as 
against  other  creditors.  Also,  a  bill  of  sale  by  an  insolvent 
saloonkeeper  of  his  entire  business  is,  against  creditors, 
prima  facie  fraudulent. 

Chevalier  vs.  Crimmins,  Sup.  Ct.,  Cal.,  34  Pac.  Rep.  p2p. 

RECOVERY— WHERE  MORTGAGE  IS  GIVEN  ON  FRAUDULENTLY 
ACQUIRED  GOODS  TO  COVER  PREVIOUS  DEBT  OF  PUR- 
CHASER.— 

Goods  fraudulently  purchased  under  circumstances 
which  entitle  the  vendor  to  a  rescission  for  fraud 
do  not  become  the  property  of  the  purchaser,  so  as  to 
enable  him  to  mortgage  them  to  an  existing  creditor  as 
security  for  an  antecedent  debt,  and  thus  create  a  mortgage 
lien  superior  to  the  title  of  the  vendor,  who,  on  discovery  of 
the  fraud,  rescinds  the  sale  and  re<daims  tlie  goods,  the  mort- 
gagee not  paying  anything  nor  parting  with  anything  as  a 
consideration  for  the  mortgage,  but  the  consideration  being 
the  antecedent  debt  only. 

Dlnhlcvvs.  Polls  fCa.)  13  S.  E.  Rep.  6on.  i8p2. 


36  COURT   DECISIONS. 

RECOVERY— MORTGAGE     BY     OWNER     IN     POSSESSION      VOID 
AGAINST  CREDITORS.— 

Tlic  SiiiirtiiM' Cfiiirl  of  Miiiiics((t;i  Imlds  ili;it  ;i  imirt<iaj;o 
un  a  slock  «if  li(|n<)rs  is  void  as  tn  crcililors  nf  tin-  tlcalcr, 
>\  licit'  it  a]i|>carc<l  that  l»v  aj;rcciiiciit  lictwccii  tiic  parlies 
tbt' th'alcr  was  lo  rclaiii  posscssioii,  witli  pnwcr  In  nsc  tlit' 
proroctis  in  inaintainiii^  llic  business,  ami  in  liis  nwn  sup- 
port ami  fill-  Ills  own  1m  iiclit.  williont  salisfvin^i  I  he  nioit- 
pape  (leltt. 

RECOVERY— AMOUNT  PAID  CANNOT  BE  RECOVERED  BACK.— 
Altliouiili  Hev.  Code  ISlCi  jirovides  tliat  all  debts  con- 
tracted for  li(|nor  sold  in  quantities  less  tliaii  lialf  a  i:aIlon 
are  not  collectible,  the  amount  paid  on  siicli  debi  cannot  be 
recovered  back. 

Connolly  vs.  McConnell  (Del.)  39  All.  773. 

RECOVERY— MONEY  PAID  FOR  LIQUORS  IN   IOWA  CANNOT  BE 
RECOVERED   AFTER   UNREASONABLE   TIME — 

X.  P.  \\ind  iV  Co.  of  nttnniwa,  Iowa,  sued  Ilor  &  Co.  of 
Onialia,  Neb.,  in  Mills  County,  Iowa,  in  lS!tl.  to  i-eco\er 
under  tlie  Iowa  licpior  law  some  ?.'?0,llll(>  ])aid  bv  tliein  to  the 
defendants  for  litpiors  during  the  years  l.ssi,  ISSU,  IS.S*.  and 
1884.  Tlio  testimony  in  the  ca.se  brou<i;ht  out  the  fact  that 
three  of  the  seveulA  or  seventy-five  orders  liad  been  made 
throufrh  Her  iK:  Co.'s  traveliufr  man,  all  others  havinj;  been 
mad  •  by  liie  plaint  ills  by  mail  or  telejiram.  \\  iiid  i>t  Co. 
had  n(\cr  :il  an.\  lime  made  any  demand  on  the  defendants 
for  the  recovery  of  ilic  money  paid  them  milil  after  ilie  cnm- 
menc<-menl  of  the  action. 

The  ,Tml<i;i'  directed  a   verdict    for  defcMdants.  holding 

ll)  .\s  the  shijiments  were  m.adi'  in  original  packages 
they  come  umlei*  tlii'  decision  in  the  Leisy  vs.  Hardin  case, 
and  money  \y,\\(\  for  the  <;oods  cannot  be  recovered. 

(2)  The  sales  beinp  closed  in  Nebraska,  tlie  Iowa  law 
was  not  vi(daled. 

(X)  A  demand  is  necessary  before  brinjiin;;  an  action  of 
this  kind  in  order  to  create  a  liability,  and  such  a  demand 
must  be  made  within  a  reasonable  time. 


COLLECTIONS   AND   RECOVERY.  37 

RECOVERY— OF  AMOUStT^PAlt)  FOR  LIQUOR— KEGS  AND  CASES 
NOT  RETURNED.— 

The  Gipps  Brewing  Compauy  brought  suit  against 
Charles  de  France  in  Iowa  for  |2,(!35.3r),  alleged  to  be  due 
for  beer  sold  and  delivered  to  the  defendant  and  for  kegs  and 
cases  not  returned.  The  defendant,  as  a  counterclaim, 
asked  a  judgment  for  the  amount  of  money  he  had  paid 
plaintiff  for  beer,  and  by  direction  of  the  court  a  verdict  for 
$1,00(;.80  was  given  the  defendant  on  the  ground  that  the 
agreement  between  the  parties  was  in  violation  of  law, 
because  it  was  to  be  performed  in  Iowa. 

RECOVERY— AGREEMENT   FOR   REBATE.— 

Whei'e  defendant  sold  liquors  to  plaintiff  for  more  than 
its  market  value,  agreeing  to  return  part  of  the  excess  to 
plaintiff  at  the  end  of  the  six  months  if  it  appeared  that 
plaintiff  had  made  purchases  from  no  one  else,  the  fact  that 
one  of  plaintilf's  agents,  accidentally,  without  plaintiff's 
kudVv  ledge,  and  without  intention  to  violate  the  understand- 
ing of  the  parties,  made  a  purchase  from  another  person, 
will  not  prevent  recovery  by  plaintiff  of  such  excess. 

Gottschalk  Co.  vs.  DUtilling  &  Cattle  Feeding  Co.,  U .  S.  C.  C. 
(111.)  62  Fed.  Rep.  901. 

RECOVERY- NOT    ENFORCIBLE    WHERE    LIQUOR    CONTRACTED 
FOR  IS  KNOWN  TO  BE  SOLD  ILLEGALLY.— 

An  agreement  by  the  purchaser  of  a  saloon  to  pay  for 
beer  sold  by  the  prior  owner  is  not  enforcible  by  the  seller 
of  the  beer  where  he  knew  that  it  was  to  be  retailed  in  vio- 
lation of  law. 

Terre  Haute  Brewing  Co.  vs.  Hartman,  49  N.  E.  Rep.  (Ind.) 
864. 

RECOVERY— ILLEGAL   SALES— VENDOR    CANNOT    RECOVER.— 

Where  intoxicating  liquors  are  bought  in  another  state, 
with  the  intention  of  selling  them  in  Maine  in  violation  of 
law,  the  vendor  cannot  maintain  an  action  to  recover  the 
purchase  price  in  any  of  the  courts  of  this  state,  by  reason 
of  Kev.  St.  ch.  27,  §56.     And  it  is  immaterial  whether  or  not 


88  COURT   DECISIONS. 

sutli  \eiulur  km-w  of  tin-  illi';;;il  iiitfiitii)ii  upon  tlie  part  of 
the  i>urtbasor,  or  in  any  way  participated  in  the  same. 
Knoivlton  vs.  Dohcrty  (Me.),  33  All.  Rep.  iS. 

KECOVERY— WHERE  VENDOR  HAS  KNOWLEDGE  THAT  THE 
LIQUOR  WILL  BE  RESOLD  CONTRARY  TO  LAW.  HE  CANNOT 
RECOVER  — 

W  luTc  iiiloxii  ;il  in^i  li(|nors  arc  sold  in  Nfloaska  for 
the  pnrpose  of  i-nabliny  llie  person  to  resell  tlieni,  contrary 
to,  or  iu  violation  of,  the  hiws  of  this  state,  and  the  vendor 
has  tiic  knowh'dffe  of  the  ilictrai  jmrposc  of  the  buyer,  and 
participates  with  him  in  the  illegal  trallic,  the  sale  is  void, 
and  no  recovery  can  be  had  for  the  purchase  i>rice  of  the 
liquors  thus  sold. 

Store  I's.  1-iitkclstciii  (Neb.),  06  N.  IV.  Kcp.  iojo. 

RECOVERY— ON       CONTRACT      MADE       IN       NON-PROHIBITION 

STATE.— 

Judge  I'iiillips  of  the  Court  of  Appeals  in  Missouri  de- 
cided at  Kansas  City  a  caseof  interest  to  the  trade,  I  he  gist  of 
which  is  llial  when  a  contract  for  liquor  is  uiade  in  a  stale  in 
which  there  is  no  prohibition  law,  a  dealer  cannot  evatle 
payment  because  of  such  a  law  in  the  state  in  which  he  does 
business.  The  parlies  to  the  suit  were  Al.  W  .  Kerwiu  & 
Co.  of  Chicago  against  I'aU-ick  Dorau  of  Uttumwa,  Iowa,  for 
a  balance  of  '^'SM  out  of  a  lolal  of  5j;i,lU0.  Doran  pleaded 
the  prohibitory  acl,  but  Ihe  plaiuutls  seized  on  some  of  his 
properly  iu  Missouri. 

The  Judge  decided  that  the  couti'act  had  been  made  iu 
Illinois,  a  slate  iu  which  Ihe  Iowa  statute  had,  of  course, 
no  jurisiliclion.  The  faci  llial  the  vendors  had  knowledge 
that  the  vendee  intended  to  make  au  unlawful  use  of  the 
goods  sold  is  not  sullicieut  to  invalidate  the  sale.  The  fact 
that  goods  were  shipped  as  crockery,  so  as  to  make  them 
acceptable  to  the  railway,  may  have  been  done  by  the  de- 
fendant's instructions,  and  the  fact  that  action  was  brought 
in  Missouri,  a  state  not  under  prohibitory  law,  made  the  jdea 
of  such  concealmeut  of  goods  lo  evade  the  local  law  of  an- 
other state,  of  no  force. 


COLLECTIONS   AND    RECOVERY.  39 

RECOVERY— FOB  GOODS   SOLD   TO   RESIDENT   OF   PROHIBITION 
STATE. 

lu  December,  1S89,  Cbas.  H.  Graves'  Sous,  liquor  deal- 
ers of  Bostou,  sued  Walter  B.  Joliusou,  of  Bath,  Me.,  for  the 
value  of  certain  liquors  aud  cordials  they  had  sold  the  de- 
fendant, who  was,  at  the  time  of  such  sale,  proprietor  of  a 
hotel  in  Bath.  The  goods  were  delivered,  as  per  agreement, 
at  the  ti'ansportation  office  in  Boston  and  forwarded  by  the 
company  to  the  defendant  in  Bath.  The  case  was  first  tried 
in  the  Superior  Court  of  Massachusetts  in  February,  ISDl, 
and  a  verdict  rendered  for  plaintiffs,  which  was  set  aside  on 
appeal,  but  in  a  second  trial  Judge  Hammond  decided  for 
the  plaintiffs  aud  held: 

That  the  traveling  agent  of  the  complainant  took  the 
orders  for  the  liquors  iu  the  supposed  knowledge  that  ihe 
iioods  were  intended  to  be  sold  iu  violation  of  the  laws  of 
Maine,  but  that  the  plaintiffs  personally  had  no  knowledge, 
thouuht  or  care  as  to  what  the  defendant  intended  to  do 
with  the  goods,  their  sole  motive  and  intent  being  to  sell  the 
iioods  in  Massachusetts  iu  the  usual  course  of  business  for 
pecuniary  profit.  That  the  sale  was  made  and  completed 
in  Massachusetss  and  the  plaintiffs  were  entitled  to  judg- 
ment. 

RECOVERY— NOTE    VALID    IN    IOWA    FOR    BEER    BOUGHT    IN 
MISSOURI.— 

Vau  Viect  at  Pella,  Iowa,  was  engaged  in  the  sale  of 
beer  contrary  to  law.  The  Columbia  Brewing  Company 
brought  action  against  him  on  a  note  given  for  beer.  The 
defendant  set  up  the  plea  that  the  note  was  uncollectible 
because  the  sale  was  illegal  under  the  Iowa  law.  He  also 
filed  a  counterclaim  for  |36,000  for  money  paid  plaintiff  for 
beer  iu  addition  to  the  amount  of  the  note.  Judge  Woolson 
of  the  United  States  Circuit  Court  ruled  that  the  note  given 
by  the  defendant  in  Iowa  for  beer  purchased  of  plaintiff  in 
Missouri  was  valid,  aud  further  that  the  money  paid  by  de- 
fendant for  beer  oi'dered  by  him  of  plaintiff'  in  Missouri 


40  COURT   DECISIONS. 

c<nil«l   ii(»r   lie  iciovcnMl   hiuk.       A    vi'nlicl    was   ivInriUMl 
sigaiust  (ii'ffii'lant  Van  Vlect  fur  $lt,000. 

Columbia  Brn^wg  Co.  vs.  Van  Vied  (Iowa),  U.  S.  Circuit  Ct., 
189S. 

KECOVERY— ILLEGAL  SALE— NO  DEFENSE  TO  SUIT  FOR  PRICE 
OF  LIQUOR.— 

Know  Icd^c  tliat  the  vendee  of  liquors  is  sellin^j  Uiem  iu 
violalii.ii  III  law  is  no  defouse  to  an  action  h\  tin'  vendor  for 
tlieir  prire. 

Combs  7's.  Sutlici land's  Rshilc  (Mich.).  50  .V.  W.  Rc['.  rt';.'. 

RECOVERY— DEFENDANT   MUST  PROVE   ILLEGALITY   OF   SALE 
TO  AVOID  PAYMENT — 

In  an  action  to  recover  the  price  of  ale  sold  to  defend- 
ant in  New  Hainpsliire,  the  bnrden  of  i)roof  is  on  defendant 
to  show  that  tlic  sail's  were  illoj;al,  ln'caiise  in  contlict  with 
(icn.  Laws  N.  11..  rli.  lt»!»,  declarinfj  sales  of  intoxicating 
litpiors  to  be  nnlawfnl  onl\  in  towns  that  had  passe<l  a  vote 
to  that  ellect. 

Portsmouth  Brezving  Co.  vs.  Smith  (Mass.),  38  N.  E.  Rep.  1130. 

RECOVERY- ILLEGAL  SALES  IN  MISSISSIPPI.— 

Ilev.  Code  18S0,  Sli^^-S  making  non-collectible  auv  debt 
for  liipiors  sold  in  less  quantities  tlian  one  gallon,  and  de- 
(iarinj:  void  all  notes  ami  securities  given  therefor,  does  not 
apply  to  a  imrciiase  on  credit  of  liquors  fnun  an  \inlicens(-d 
dealer,  as  the  statute  is  expressly  limited  to  licensed  dealers. 

Sanford  vs.  Starling  &■  Smith  Co.,  Mississippi. 

RECOVERY— LIQUORS  SOLD  FOR  USE  IN  PROHIBITION  STATE.— 
The  Snpiciiic  ( 'oiirl  of  New  llam]isliir('  has  iield : 
(I)  That  Hqniir  i>((nj;lit  in  Kosdui  ami  New  Vurk  before 
the  ])assage  of  the  Wilson  hiw.  wilii  liic  intention  i>t'  siiiji- 
jiing  it  to  New  Hampshire,  must  be  jiaid  f(»r  b\  tlie  defend- 
ants. Tlie  mere  knowledge  of  the  intention  of  defendants 
to  bring  the  liquor  into  New  Hampshire  and  sell  it  there 
does  not  make  the  contract  invalid. 

Vl)   Liquors  delivered  by  the  plaintiff  in  New  York  and 


COLLECTIONS   AND   RECOVERY.  41 

Boston  upon  orders  taken  of  the  defendants  in  New  Hamp- 
shire by  the  phiintiff's  agents,  who  knew  or  had  reasonable 
cause  to  believe  the  liquors  would  be  broujiht  there  and 
sold  in  violation  of  law,  come  under  tlie  original  package 
decision  of  Leisy  vs.  Uardin  and  must  be  paid  for  by  the  de- 
fendants, if  the  sales  were  made  prior  to  the  passage  of  the 
Wilson  law  in  August,  1891. 

RECOVERY— VALUE    OF      ORIGINAL     PACKAGES    CAN    BE    RE- 
COVERED.— 

The  Supreme  Judicial  Court  of  Maine  holds  that,  where 
intoxicating  liquors  are  bought  in  another  state  with  the  in- 
tention of  selling  them  in  Maine,  in  violation  of  law,  the 
seller  cannot  maintain  an  action  to  recover  the  purchase 
l)rice  in  any  of  the  courts  of  that  state;  and  it  is  immaterial 
whether  the  seller  knew  of  the  illegal  intention  upon  the 
part  of  the  purchaser  or  in  any  way  participated  in  the 
same.  Where  they  are  to  be  sold  in  the  original  packages, 
such  sale  not  being  illegal  under  the  act  of  Congress  of  Aiig. 
8,  1880,  the  seller  may  bring  his  action  to  recover  as  on  any 
other  debt. 

Knozvlton  vs.  Dohcrty,  jj  Atl.  Rep.  i8. 

RECOVERY— PARTNER^POWER   TO   BIND   FIRM.- 

Where  a  jjartner  sells  hrm  goods  under  an  agreement 
that  one-fourth  of  the  price  should  be  applied  on  a  private 
debt  owed  by  the  partner  to  the  purchaser,  the  firm  cannot 
recover  such  one-fourth. 

Grovcr  vs.  Smith  (Mass.),  42  N.  E.  Rep.  555. 

RECOVERY— COLLECTING    OUTLAWED    DEBT— IF    DEBTOR    AC- 
KNOWLEDGES IT  TO  THIRD  PERSON.— 

A  person  alleged  to  be  iudebtwl  to  another  admitted  to 
a  third  person  that  he  owed  a  note  of  about  fOO,  which  was 
just  and  due,  and  that  he  intended  to  pay  it  if  ever  he  got 
well  enough.  Tlie  Supreme  Court  of  North  Carolina  held 
tliat  this  acknowledgment  was  not  sufficiently  definite  to 
take  the  case  out  of  the  statute  of  limitations.  The  Court 
cited,  with  approval,  the  following  rule:     The  new  promise 


42 


COURT   DECISIONS. 


Jiaist  be  (Icfiiiilc,  ami  show  the  nature  and  anmunt  of  llio 
debt,  or  must  distiiKllv  refer  to  some  writiuj^,  or  to  some 
other  means,  by  wliich  the  amount  and  nature  of  it  can  be 
ascertained;  or  there  must  be  an  acknowhiljjment  of  a  pres- 
ent subsistin;,'  (h'bt,  equally  deiinite  and  certain,  from  which 
a  jtroiiiise  to  pay  such  a  ilebt  may  be  implied.  Ayain,  it  lias 
been  held  that  I  lie  promise  must  be  made  to  the  civditor 
himself,  or  to  au  attorney  or  agent  for  the  creditor,  to  repel 
the  statute. 

RECOVEHY— OF  MONEY  LOANED  FOR  DRINK.— 

Frederick  Sheidel  claimed  the  sum  of  $1,525.30  as 
against  the  estate  of  (Jharles  L.  Phillips  for  money  loaned 
the  deceased.  The  money  was  lent  Mr.  I'hillips  to  jjratify 
his  taste  for  intoxicants  against  the  wishes  of  his  family 
and  in  detiante  of  it.  Judye  Hawkins  ruled  that  as  the 
Jirooks  law  provided  that  the  sale  of  liquor  to  intemperate 
per.sons  by  a  saloonkeeper  was  a  criminal  ollense  and  the 
value  not  recoverable  by  law,  it  was  obvious  the  law  ap- 
plied with  equal  force  to  the  man  who  furnished  the  drinks 
and  to  him  who  furnished  the  money  to  pay  for  them.  There 
was  no  reason  for  discrimination  belwein  ihem.  The  law 
was  applicable  to  and  should  be  obeyed  by  all.  It  was  an 
aggravation  of  the  i>ITense  that  the  plaiiitilT  arinl  in  deliance 
of  the  wishes  of  .Mr.  i'hillips'  family,  and  under  a  well-kuuwu 
rule  of  law  he  would  have  no  standing  in  a  court  of  equity. 
The  Judge  refused  Sheidel's  petition  to  ha\  e  the  lase  opened 
for  a  rehearing  at  the  petitioner's  cost. 

/''.   Schcidcl   vs.   Estate  of   C.   L.   I'hillips,   Decision   by   Judge 
Hazckins,  Pittsburg,  Ph.,  Sept.,  1895. 


LOCAL   OPTION.  43 

CHAPTER  II. 


LOCAL  OPTION. 


LOCAL     OPTION— FLORIDA— ALL    STATUTES    AUTHORIZING    LI- 
CENSE  SUSPENDED   THEREBY.— 

Where  there  has  been  au  election  under  the  local  option 
article  of  the  Florida  constitution  of  1885,  and  legislation 
in  pursuance  thereof,  with  the  result  adverse  to  the  sale  of 
intoxicating  liquors,  wines  and  beer  in  anj-  county  or  elec- 
tion district  in  this  state  during  the  period  of  the  operation 
of  the  result  of  such  election,  all  statutes  authoi'izing  or 
licensing  the  sale  of  such  liquors,  wines  and  beer  are  sus- 
pended. 

Cason  Z's.  State,  Fla.,  20  South,  Rep.  5^7. 

LOCAL  OPTION— GEORGIA— EXPRESS   COMPANIES   CANNOT   DE- 
LIVER LIQUORS  AT  GENERAL   OFFICE.— 

An  important  case  involving  the  right  of  express  compa- 
nies to  deliver  whisky  in  local  option  counties  was  tried 
in  3  899,  at  Cartersville,  Ga.  The  case  is  that  of  the 
Southern  Express  Company,  an  indictment  against  the  com- 
pany for  delivering  whisky  shipped  there  at  the  office  of  the 
company,  which  was  declared  to  be  a  public  place. 

It  is  claimed  that  the  company  has  no  right  under  the 
law  to  deliver  goods  of  this  sort  at  its  general  office,  but 
must  deliver  whiskies  at  the  private  residences  of  the  cou- 
lees. 

Judge  Fite  directed  the  jury  to  bring  in  a  verdict 
against  the  company,  but  he  suspended  sentence  and  the 
case  will  be  taken  before  the  Supreme  Court. 

LOCAL    OPTION— GEORGIA— POWER    OF    TOWN     COUNCIL     AND 
LEGISLATURE.— 

A  liquor  dealer  named  Sunden  was  arrested  and  fined 
by  the  Mayor  of  Oakland,  Ga.,  for  selling  intoxicating 


44  COURT   DECISIONS. 

liquors  witliin  the  town.  The  ordinance  under  wliich  he 
was  found  j^uiity  reads  as  fidlows: 

"Xo  jierson  siiall  buy  or  keep  anyspirituoiis  or  intoxicat- 
ing liquors  witliin  the  corjtorate  limits  of  this  town  with 
intent  and  ]ini|ios<'  to  sell  tiie  sanic  Any  ]i(M-son  violating 
tiiis  oi-tilMani'c  siiali,  u|>on  conviction,  lie  tincd  not  less  tiian 
$25  nor  more  tiian  SKKI,  or  inijjrisoncd  not  more  tliau  liiirty 
days." 

ISunden  was  given  llie  iiniil  ut  the  law.  The  town  was 
chartered  by  act  of  the  Cieueral  Assembly,  approved  Decem- 
ber 12, 1894.     The  charter  contains  this  section: 

"!{('  it  further  enacte<l,  that  the  sale  of  spirituous,  vi- 
nous, malt  and  intoxicating  liquors  shall  be  forever  prohib- 
ited within  I  lie  limits  of  said  corporation  of  Oakland  City," 
etc. 

The  case  was  laki-n  lu  the  Superior  Court  on  certiorari, 
and  on  the  hearing  the  Mayor's  sentence  was  reversed  and 
^*unden  was  releasetl.     The  ( 'ourt  held : 

(1)  The  ca.se  of  Bagley  vs.  the  State,  reported  in  the 
Southeastern  Heporter,  vol.  29,  \>\k  1'2'A,  has  decided  that 
such  legislation  is  unconstitutional.  This  covers  the  ques- 
tion and  binds  the  Superior  Court. 

^2)  Since  the  passage  of  the  local  option  act  of  1885,  and 
while  it  remains  in  force,  the  legislature  cannot  constitu- 
tionally pass  an  act  prohibiting  the  sale  of  liquors  within 
the  corporate  limits  of  a  certain  town  or  city,  and  the  munic- 
ipal authorities  cannot  acioinplish  the  same  result  by  a  pro- 
hibilorv  ordiance. 


LOCAL    OPTION— GEORGIA— FIVE-MILE     LAW     APPLIES     ONLY 
TO  SALES  OUTSIDE  INCORPORATED  TOWNS,  ETC — 

Triina  facie  a  local  stalnte  which  prohibits  the  sale  of 
spirituous  liquors  within  live  miles  of  certain  specilied 
churches  ajiplii^s  only  to  sales  outside  of  the  limits  of  incor- 
|)orate<l  towns,  villages  or  cities. 

Hart  7's.  State,  Ga.,  73  i".  /:".  Krp.  685. 


LOCAr.   OPTION.  45 

LOCAL  OPTION— KENTtrCKY— TIPPLING  HOUSE.— 

Persons  caimot  be  jjrosecuted  uiuler  the  geueral  law  for 
the  oifense  of  keei>ing  a  tippliuj^-  bouse  in  localities  where 
either  the  general  or  a  special  local  option  law  is  in  force,  as 
persons  Avho  S(>11  ]i<]uor  violate  that  law,  and  if  proceedetl 
against  at  all  it  must  be  under  that  law. 

IVooten  vs.  Cominonwealth,  Superior  Court,  Kentucky,  Decem- 
ber, 1893. 

LOCAL      OPTION— KENTUCKY— EFFECT      OF      AMENDMENT      OF 
CITY    CHABTEB.— 

The  Court  of  Appeals  for  Kentucky  has  rendered  thefol- 
lowing  opinions  on  "local  option  and  repeal  of  statute"  in 
the  case  of  Tabor  vs.  Lander,  etc.,  and  Hayes  vs.  Common- 
wealth, being  an  appeal  from  Hancock  Circuit  Court: 

(1)  Where  the.  general  local  option  law  had  been  voted 
into  operation  in  a  civil  district  of  which  a  city  formed  a 
part,  an  amendment  to  the  city  charter  conferring  for  the 
iirst  time  authority  on  the  city  council  to  license  taverns  and 
coffee  houses,  with  the  privilege  of  retailing  liquors  in  the 
city,  repealed  the  local  option  law  so  far  as  the  city  was 
concerned. 

(2)  The  power  to  license  and  tax  in  such  a  case  must 
mean  an  exclusive  power,  and,  therefore,  the  general  local 
option  law  cannot  again  be  voted  into  operation  in  the  city. 
But,  even  conceding  that  it  can  be,  the  vote  must  be  taken  in 
the  town  alone,  and  not  in  the  civil  district,  the  amendment 
to  the  charter  having  at  least  separated  the  city  from  the 
civil  district  as  a  political  division. 

LOCAL   OPTION— KENTUCKY— PETITIONS   FOB   ELECTION.— 

Ky.  St.  §  2554,  providing  for  local  option  elections  on  a 
written  petition  signed  by  voters  of  each  precinct  of  the  ter- 
ritory to  be  alfected  equal  to  25  per  cent  of  the  votes  cast 
in  each  of  said  precincts  at  the  last  preceding  general  elec- 
tion, is  complied  with  when  separate  petitions  are  filed  from 
every  precinct  in  the  territ(>ry  to  be  affected,  signed  by  over 


46  COURT   DECISIONS. 

25  per  cent  of  tlie  votere  in  sni-h  prefincts,  as  abnve  pro- 
vided. 

Svtiih  vs.  Patlon  (Ky.),  45  S.  IV.  Rep.  459. 

LOCAL    OPTION— KENTUCKY— APPLIES      TO      DISTILLERS'      LI- 
CENSE.— 

\\\.  St.  >  120:1,  r»'(|iiiiiiiir  ten  (l;i,vs'  iinticc  nT  an  applica- 
fioii  fur  a  lirense  to  .sell  spirituons  liqnoi's  at  retail,  and  pro- 
viding that,  if  a  majority  of  the  legal  voters  in  the  neighbor- 
hood protest,  the  ajqdiration  shall  not  be  granted,  applies 
to  ajtjdications  bv  "ilistillers,"  llic  <(militions  of  whose  li- 
(enses  are  enumerated  in  seition  12()r». 

Commomvealth  tj.  Hawkins  (Ky.),  j.'  S.  IV.  Rep.  409. 

LOCAL  OPTION— KENTUCKY— REPEAL   OF   LAW.— 

Where  the  vote  nnder  the  local  option  law  was,  in  a  cer- 
tain district,  against  the  sale  of  liipiors,  bnt  while  snch  law 
was  in  foice  the  legislature  amended  the  charter  of  a  citv 
within  that  district,  authorizing  the  city  council  to  there- 
aftei'  grant  licenses  for  retailing  lif|U(Us  in  the  city,  th*' 
ojjeration  of  the  local  option  law,  so  far  as  concerneii  the 
city,  was  repealed. 

Tabor  vs.  Lander  (Ky.),  zj  S.  \V.  Rep.  1056. 

LOCAL     OPTION— MICHIGAN— POWER     OF     BOARD     OF     SUPER- 
VISORS.— 

I'nder  act  2(17,  laws  ISSIt.  known  as  ilie  "local  oiition 
law,"  the  (h-lerniination  l)y  the  board  of  supervisors  of  the 
(pH'slion  as  lo  w  hellh  r  or  not  a  snilicient  nundter  of  electors 
of  a  dist  rici  had  pe(  ii  ioiied  for  a  s|iecial  election  I  hereunder, 
and  other  preliminary  (|iii'sl  inns,  is  final,  anil  will  mil  be  re- 
\  iewed  by  (he  Sni>reme  ( 'ouit. 

CoTrrt  ::■(.  ^fll)lsoll  (MhIi).  s.-f  A'.  1/'.  Rep.  /.??. 

LOCAL  OPTION— MICHIGAN— NOTICE,  HOW  PUBLISHED.— 

I'mler  Tub.  Acts  ISS'.I,  N<i.  2(l7,  5;  14.  relating  to  local 
option,  and  re(piiring  the  clerk  of  the  board  of  snpervisors  to 
publish  the  resolution  of  prohibition  in  a  newsjiaper  "to  be 
designateil  liy  liie  boaid,"  the  p:iper  in  whit  h  the  resolntion 


LOCAL   OPTION.  47 

is  to  be  published  must  be  designated  by  tlie  board  adopting 
the  resolution,  tliough  the  county  printiqg  has  already  been 
1ft  to  a  certain  newspaper. 

Moran  vs.  Darby  (Mich.),  §6  N.  IV.  Rep.  247- 

LOCAL    OPTION— MICHIGAN— DRUGGISTS    LIABLE    UNDER.— 

A  druggist  ^ho  violates  the  restrictions  imposed  by  law 
in  selling  liquors  in  a  county  Avlu're  the  local  option  law  pre- 
vails should  be  prosecuted  under  the  local  ojition  law,  rather 
than  under  the  general  law,  since  the  exception  of  druggists 
from  the  (.>]x^ration  of  the  local  option  law  (section  1)  ap- 
plies only  to  such  as  sell  "in  compliance  with  the  general 
law"  and  not  in  violation  of  it. 

Bishop  vs.  Hillsdale  Circuit  Judge  (Mich.),  55  N.  W.  Rep.  lOQ^. 

LOCAL     OPTION— MISSISSIPPI— RECORD     MUST     SHOW     FACTS 
AS  TO  PETITIONERS.— 

Under  Code  1892,  ch.  37,  providing  for  an  election,  on 
petition  to  the  supervisors,  to  determine  whether  liquors 
should  be  sold,  the  election  is  void  where  the  supervisors' 
record  fails  to  show  aflfirmatively  that  the  petitioners  com- 
prised one-third  of  the  qualified  electors. 

Lester  z's.  Miller  (Miss.),  24  South,  Rep.  193. 

LOCAL    OPTION— MISSOURI— CONSTITUTIONALITY    OF.— 

Act  April  5,  ISST,  known  as  the  "Local  Option  Law,"  is 
not  unconstitutional  by  reason  of  its  failure  to  provide  for 
publishing  a  notice  of  the  special  election  within  the  limits 
of  a  city  to  be  affected  by  the  results  of  the  vote,  but  which 
provides  only  for  notice  to  be  published  in  some  paper  "in 
the  county." 

State  vs.  Dugan,  Missouri. 

LOCAL      OPTION— TENNESSEE— SIGNERS      OF      PETITION      MAY 
TAKE  OFF  THEIR  NAMES.— 

Citizens  of  Monroe  County,  Tennessee,  got  up  a  petition 
for  a  local  option  election,  and,  after  getting  the  requisite 
nuuiber  of  names,  filed  it  with  the  board  of  supervisors. 
Afterwards  n  number  of  the  signers  took  off  their  names, 


48  COURT   DECISIONS. 

thus  Icaviii;:  tin-  iictitiitn  witiMiiit  a  snnicicnt  iiiiiiiltcr  (if 
sifiiKTs.  Till'  iiioliibitidiiisis  insisted  that  this  was  coiiirary 
t')  law  anil  Iimk  tlic  inattor  into  tlio  cinirtK. 

On  Mairli  7.  ISJHI,  tlu'  Snini-nii-  ('onrl  lii'lil  tliat  tlii" 
siv:ni'rs  liail  a  liiilit  tn  taki-  ulT  tlii-ir  naiiu-s  ami  that  the  jii'ti- 
tiiin  was  li'fl  iiisiiirn'ifiil  tu  ri'ipiii-i'  an  I'li'ition. 

Bucliaiian  t.v.  I-crguson,  Supreme  Court,  Tenn.,  1899. 

LOCAL  OPTION— TEXAS— PETITION  FOR   ELECTION — 

Since  the  local  optinii  law  |>rfsciil)es  no  niiuisite  fur  a 
jtetiliun  fur  a  local  ojition  election,  it  is  siillicient  if  it  ex- 
]iresses  in  an  intelli-iible  manner  the  ilesire  of  the  petition- 
ers tiiat  a  local  option  election  be  helil. 

lUllard  z's.  State,  Texas,  jn  S.  U'.  k\'f<.  1 106. 

LOCAL  OPTION— TEXAS— MANDAMUS  TO  COMPEL  COMMISSION- 
ERS' COURT  TO  ORDER  ELECTION.— 

I'mler  Kev.  St.  art.  3227.  as  amended  by  Acts  lSy3,  p.  48, 
pr<(\  idiii^  that  (he  CoiniiiissiuMers'  ( "oiirt,  11 1 ion  jietition  of  a 
certain  iiumlicr  of  (|iialili<'(l  \olers,  shall  order  an  eU'ction  to 
determine  whether  I  lie  sale  of  iiitoxicatin^j  li(|nor  shall  be 
|>rohibited,  mandamus  will  lie  at  the  suit  of  such  voters  to 
comjiel  the  ( "ommissioners'  Court  to  issue  the  order  of  elec- 
tion, where  they,  without  rij^ht,  have  refused  to  do  .so. 

Kimberly  vs.  Morris  (Te.v.),  31  S.  W.  Rep.  808. 

LOCAL  OPTION— TEXAS— LEGISLATURE  CANNOT  IMPOSE  NEW 
CONDITIONS  WHILE  IN  FORCE.— 

Where  the  local  oiitioii  law  was  in  luiie  in  ;i  |irecinct, 
the  li'j;islat iii'e  could  iini  impose  li\  an  amendatory  act  new 
burdens  or  oblitiations  uiion  the  people  of  tiiat  |ireciuct 
pcudin};;  the  o|teialion  of  sm  h  local  ojitiou  law. 

Ex  parte  Bains.  45  S.  \V.  Rep.  (Tex.)  -'./. 

LOCAL  OPTION— TEXAS— ORAL  EVIDENCE  OF  CONTENTS  AD- 
MISSIBLE IN  CASE  OF  LOSS  OF  PETITIONS  TO  PROHIBIT 
SALE  OF  LIQUOR  IN  COUNTY.— 

Where,  in  a  prosecution  for  selliu;:  liipior  iu  violation 
of  the  local  option  law,  it  is  shown  that  the  various  jieti- 
tions  to  the  ("ounlv  Commissioners'  Court,  askiii;:  that  au 


LOCAL   OPTION.  49 

election  be  held  in  the  county  to  prohibit  the  sale  of  intoxi- 
cating liquors  therein,  are  lost,  oral  evidence  of  the  con- 
tents is  admissible. 

Lrish  vs.  State  (Tex.),  S.  W.  Rep.  djj. 

LOCAL    OPTION— TEXAS— REQUIREMENTS     OF     ELECTION     OR- 
DER.— 

Under  a  local  option  statute  providing  for  the  submis- 
sion to  the  people  of  the  mere  issue  "For  prohibition"  or 
"Against  provision,"  it  is  not  necessary  that  the  order  au- 
thorizing the  election  should  contain  the  statutory  excep- 
tions in  favor  of  sales  for  medicinal  and  sacramental  pur- 
poses. 

Shields  vs.  State  (Te.v.),  42  S.  W.  R.  3p8. 

LOCAL   OPTION— TEXAS— PLACE   OF   SALE.— 

Where  defendant,  while  within  the  limits  of  a  local 
option  precinct,  contracted  to  sell  and  received  payment  for 
several  bottles  of  liquor,  which  were  to  be  delivered,  and 
were  actually  delivered,  outside  of  such  local  option  limits, 
the  contract  of  sate  is  not  a  violation  of  the  local  option  law. 

Weldon  vs.  State  (Te.v.),  36  S.  W.  Rep.  176. 

LOCAL  OPTION— TEXAS— DELIVERY  OF  LIQUOR  TO  BE  PAID  IN 
KIND  IS  SALE.— 

Where  defendant  delivered  liquor  to  another  to  be  paid 
for  in  other  liquor  at  some  future  time,  the  transaction  was 
a  sale  within  the  law  prohibiting  the  sale  of  intoxicating 
liquors  within  a  local  option  district. 

Keaton  vs.  State  (Te.v.),  36  S.  W.  Rep.  440. 

LOCAL   OPTION— TEXAS— ONE     MAY     KEEP     LIQUOR     FOR    AN- 
OTHER.— 

The  act  making  criminal  the  keeping  of  intoxicating 
liquors  in  cold  storage  for  another  in  a  local  option  district, 
is  repugnant  to  the  constitutional  provision  guaranteeing 
to  every  citizen  the  free  use  and  exercise  of  property. 

Ex  parte  Broivn,  42  S.  W.  554. 
4 


.-(1  COURT   DECISIONS. 

LOCAL      OPTION— TEXAS— PARTIAL      EXEMPTION      CONSTITU- 
TIONAL— 

KfvisiMl   Siatiiti's   1M(.">,  aiitliiirizin;;  I  he  subiiiissioii  uf 
the  question  "f  lui  ;il  ojttiou  to  a  vote,  is  not  uneoiistitutitmal 
hecanse  ii  i-.xciiijds  troiii  llie  niu'iiilioii  of  the  law  wine  used 
for  saciaiiieiiial  ami  iiie<li<inal  piiiiiosfs. 
Sl>arks  z's.  State  (Tex.),  45  S.  IV.  493. 

LOCAL   OPTION— NORTH     CAROLINA— NO     VESTED     RIGHT     AC- 
QUIRED BY   DEALERS.— 

'i'lii'i-e  is  no  Ncslfil  ri;ilil  anniiictl  1>\  tiiosc  eiij^ajicil  in 
the  liquor  traHie  wliitii  incvents  its  beiufj;  forbi(Men  as  pro- 
viiled  in  Laws  of  1S!>7. 

Guy  vs.  Commissioners  (N.  C),  jp  S.  E.  JJI. 


<liAl'Ti;i;  Hi. 


PLACE  OF  SALE. 


PLACE   OF  SALE— INTERNAL   REVENUE   RULING.— 

'I'lie  internal  i^■venn<■  (oniniissioner  011  January  V.\, 
1S!((I,  nuule  llie  follow  in^  iiilin^: 

"I  am  of  I  lie  opinion  that  wlien  a  person  maizes  a  bona 
title  olTei-  to  |ini-(-liase  •^ootls,  ami  iliiects  in  the  same  onhr 
til  a  I  the  <;ooils  shall  be  sent  by  a  com  in  on  rarriei',  or  any  one 
el.se,  to  a  plaee  <lesi<;nat(Hl  by  him,  the  price  to  be  paid  at 
the  plaee  of  delivery,  and  the  order  is  acjejited  by  the  seller, 
and  the  jioods  are  separated  from  the  other  ^oods  of  the 
seller  as  the  <>()ods  of  the  ])Ui'i-liaser,  and  an-  delivered  to  the 
<arriei'  with  insti  iielions  to  (h  liver  to  the  |)nrrliaser  at  the 
plaee  named  iiy  liini,  ami  colleri  the  pnr<  base  money  at  thai 
|daee,  thai  tlir  idarr  of  sale,  under  the  law  of  Conjiress  im- 
posing.; a  spciial  tax  upon  wholesale  dealers,  is  the  jioint  at 


PLACE   OF   SALE.  51 

which  the  goods  are  ordered  and  set  apart  and  delivered  to 
the  carrier.  The  true  test  is,  was  the  offt-v  on  the  part  of  tlie 
purchaser  a  bona  tide  one  to  buy,  and  was  it  so  accepted  by 
tlie  seller?  If  the  purchaser  should  decline  to  receive  the 
goods  and  pay  for  them,  could  the  seller  maintain  an  action 
for  the  price  thereof?" 

PLACE    OF    SALE— SALE     TREATED     AS     MADE     WHERE     COM- 
PLETED BY  DELIVERY.— 

As  ruled  in  Mathews  vs.  State,  ISDl,  18  8.  E.  Hep.  990, 
the  authority  to  grant  licenses  to  sell  spirituous  liquors  in 
I'utnani  County  is  vested  exclusively  in  the  commissioners 
of  roads  and  revenues  of  that  county.  Delivery,  whether 
made  by  the  seller  or  his  employe,  if  requisite  to  complete  a 
sale  the  contract  for  which,  with  payment  of  the  purchase 
price,  was  made  elsewhere,  is  contrary  to  law  if  the  seller 
has  no  license  authorizing  him  to  sell  in  the  county  whei-e 
the  delivery  takes  place.  In  such  case  the  sale  is  to  be 
treated  as  made,  not  where  the  contract  was  entered  into, 
and  tlie  purcliase  money  paid,  but  where  it  was  completed 
by  delivery. 

Doster  vs.  State  (Go.),  i8  S.  E.  Rep.  ppj. 

PLACE  OF  SALE— DISTANCE  FROM  CHURCH  OR  SCHOOL  MEAS- 
URED IN  DIRECT  LINE.— 

Under  acts  25th  Gen.  Asem.,  ch.  03,  providing  that  the 
business  of  selling  intoxicating  liquors  shall  not  be  con- 
ducted within  300  feet  of  any  church  or  school  building,  the 
tlistance  must  be  measured  on  a  direct  line,  and  not  by  the 
traveled  route. 

State  'rs.  Grecmvay  (lozva),  6i  N.  IV.  Rep.  ^jp. 

PLACE  OF  SALE— WHERE  DELIVERED  TO  CARRIER.— 

r])()n  order  by  letter,  to  be  shipped  ('.  ().  1).,  place  of 
sale  is  wliere  goods  are  delivered  to  carrier.  Prohibitory 
laws  of  buyer's  residence  do  not  apply. 

Coiiiiiioji'iccalth  I's.  Kearns,  Kentucky. 


52  COURT   DECISIONS. 

PLACE  OF  SALE— WHERE  DELIVERED  TO  CARRIER.— 

Wlii'i-f  yoiitit?  ai'L-  .sliippc'd  ('.  *J.  1>.  <)u  iL'qiiL'sl,  lulual  or 
iiiiplifd,  into  ii  lonil  optiou  couuty,  law  of  latter  county  does 
not  apply.  Tln'  actual  sali'  (iccuis  in  county  from  which 
shippeil. 

James  vs.  Commonwealth,  Kentucky. 

PLACE  OF  SALE— WHERE  AGENT  LIVES  WHEN  GOODS  SENT  IN 
GROSS  AND  DELIVERED  SEVERALLY   BY   AGENT.— 

Wlicn-  an  ajicnt,  working;  on  a  nmntldy  .><alary,  at  A, 
takes  individual  orders  for  beer,  anil  .sends  them  to  his 
princi])al  at  15,  and  the  orders  are  shippi'd  in  gross  to  the 
agent  at  A,  and  he  delivers  the  individual  orders,  cidlects 
the  money  for  them,  and  forwards  it  to  his  princijial,  tiie 
sales  are  niaile  at  A. 

People  vs.  De  Groat  (Mich.),  69  N.  II'.  Rep.  248. 

PLACE  OF  SALE— GOVERNS,  AND  LAWS  OF  PLACE  TO  WHICH 
LIQUORS  SHIPPED  HAVE  NO  EFFECT.— 

NNlicre  iiipiors  are  bought  in  one  county  and  directions 
given  for  shiiunent  to  another  county,  sale  takes  place  in 
former  county,  and  laws  of  the  county  to  wliich  tliey  are  to 
be  shipjieil  can  have  no  apidication. 

Abcrle  vs.  Administrator  V.  S.  Dist.  Ct.,  Minn.,  i8g6. 

PLACE  OF  SALE— LEGALITY  DEPENDS  UPON  WHETHER  MID- 
DLEMAN WAS  AGENT  OF  PERSONS  ORDERING  LIQUOR.  OR 
OF  DEALER.— 

Dffeiidanl,  in  a  local  option  city,  l<dd  |iersons  they 
could  order  li'iimr  from  a  «lealer  in  another  city,  and  gave 
tiiem  blank  oiders,  wliicli  they  filled  out,  signed  and  gave 
to  him  to  forward.  They  instructed  the  dealer  to  .send 
a  certain  (piantity  of  liiputr  to  the  signers  in  the  care  of  de- 
fendant. The  li()uor  was  shipped  tc>  defendant,  who  deliv- 
ered it  ]>arl  at  a  lime,  receiving  the  money  for  sucli  ])art  as 
he  deiivereil.  Held,  that  if  defendant  ac(e<l  as  agent  of  tlie 
pers«)ns  who  ordered  the  liquor,  he  was  not  guilty  of  selling, 
but  if  lie  act(Hl  as  agent  of  the  dealer  he  was  guilty. 

State  vs.  Wingficld  (Mo.),  zi  S.  W .  Rep.  36^. 


PLACE   OF   SALE.  53 

PLACE  or  SALE— DELIVERY  OUTSIDE  OF  SALOON.— 

A  bottle  of  liquor  was  taken  out  of  the  dramshop  keep- 
er's saloon  and  delivered  to  the  purchaser,  at  his  request,  a 
short  distauce  down  the  street,  and  tlieu  paid  for.  Held  not 
a  sale  at  the  license  place,  and  not  pi'otected  by  the  license. 

State  I's.  Young,  jo  Mo.  App.  §2. 

PLACE  OF  SALE— AT  WAREHOUSE  FROM  WHICH  SHIPPED.— 

If  goods  in  a  Avarehouse  situated  within  prohibitory  dis- 
trict are  sold  to  be  shipped  out  of  such  district,  place  of  sale 
is  at  warehouse  and  prohibitory  law  applies. 

State  vs.  Groves  (N.  C),  28  S.  'w.  R.  403. 

PLACE   OF   SALE— SALE   FROM   WAGON   WITHOUT    LICENSE    IN 
LOCAL  OPTION  DISTRICT  ILLEGAL.— 

Defendant  was  engaged  in  wholesale  liquor  business 
under  a  license  in  Camden  County,  and  drove  a  beer  wagon 
into  Gloucester  County,  selling  beer  in  the  latter  county 
from  his  wagon.  Held,  if  the  goods  were  retained  in  the 
possession  of  the  defendant  until  paid  for  then  there  was  no 
sale  until  the  delivery  of  the  goods,  although  there  may  have 
been  a  written  order  sent  to  defendant  in  Camden  County, 
and  that  defendant  was  indictable  for  sale  without  license. 
State  vs.  Schuster,  Sup.  Ct.,  Pa.,  i8q8. 

PLACE  OF  SALE— CARRIER  IS  AGENT  OF  C.  O.  D.  PURCHASER.— 

Where  the  purchaser,  in  making  his  order,  instructs  the 
seller  to  send  goods  C.  O.  D.,  the  carrier  becomes  agent  of 
the  purchaser  to  transmit  the  price  to  the  seller,  and  the 
prohibitory  law  at  the  residence  of  the  purchaser  does  not 
apply. 

State  vs.  I'lcniing  (Pa.),  i88p. 

PLACE  OF  SALE— SALE  COMPLETED  IN  COUNTY  WHERE 
SELLER  RESIDES.— 

Defendant,  having  a  wholesale  bottler's  license  in  P 
county,  received  in  the  regular  course  of  business  at  his 
place  in  that  county  orders  from  retailei's  in  M  county.     On 


54  COURT   DECISIONS. 

i((  lijii  (pf  tin-  order  tlic  liquor  was  set  ajKirt  t(»  tho  jiurclias- 
ers,  iiiiil  cliiujrcd  l<i  tlicm  <<ii  dcffiHlaiit's  l)(>()ks.  ami  was 
then  (IfiivcnMJ  to  tiii'in  in  .M  cuimtv,  liv  means  of  di-femlants 
own  wat^on.  Held,  that  defendant  was  not  jxnilt.v  of  sellin<i 
lifpior  in  M  county,  since  llie  sale,  as  between  liini  and  llie 
purchasers,  was  conipleti'd  in  V  c()unty. 

Cfliiiinoiru'calth  7's.  Hess  (Pa.).  .'7  All.  /?<•/>.  077- 

PLACE   OF   SALE— EFFECT    OF    SHIPMENT     C.     O.     D.— CARRIER 
AGENT  OF  SELLER  — 

The  Siiiireine  ("onrt  of  N'ernionf  has  held  that  sendinj: 
of  !i(|nors  fi-oni  New  York  to  cnstcnners  in  \'erniont  by  ex- 
press ('.  O.  I),  is  in  lejial  effect  a  sale  of  that  li(|Uor  in  the 
st^Tte  of  the  buyer,  tiie  express  company  bein;;  a<:ent  of 
seller. 

Slalc  7's.  O'Neill  fl'l.). 

PLACE  OF  SALE— VENUE— INDICTMENT.— 

A  partyresidin^iin  Doddridj^e  ('onnlysen(lsa]iosial  card 
thronj:h  the  mail  to  a  licensed  w  Imlesale  li<|Uor  dealer  doin^ 
business  as  such  in  \\'ood  County,  direct  in;:  a  pai-ka^e  of 
whisky  to  be  sent  him  by  express  ( ".  ().  1).  The  order  tlius 
sent  liavin^  lieeii  received  in  Wncid  CnuMly.  and  lia\  iiii;  bef'U 
complied  with  by  delivcrin;;  tlie  packa.uf.  marked  "( '.  ().  !>.," 
addressed  tot liepurchaser in  Doddridj^e  ( 'ounly,  that  under 
the  iirciiinstances  the  sale  was  made  in  Wood  County,  and 
said  wholesale  merchant  was  not  liable,  under  indictment  in 
l)<iddrid;;e  County,  for  retailiiiLi  liquors  without  license  in 
i  >o(hirid>ie  ( 'ounly. 

Slate  vs.  Flanagan  (W.  Va.).  ij  S.  E.  Rep.  792. 


TRANSPORTATION.  55 

CHAPTEK     IV. 


TRANSPORTATION. 


TRANSPORTATION— RAILWAY    LIABLE    ONLY    FOR    VALUE    AS 
GIVEN  IN  BILL  OF  LADING.— 

K.  B.  Thomas  shipped  some  whisky  to  Lcxiiij^tou  over 
the  defendant's  line.  In  the  bill  of  ladin^  it  was  stated  in 
the  plaintitT's  own  handwritin"-  that  the  whisky  w^as  w^orth 
seventy-live  cents  per  j^allon.  The  whisky  was  destroyed 
and  Thomas  sued  to  recover,  alle<>in,n  that  it.  was  worth 
14.50  per  gallon.  The  railroad  offered  to  settle  at  seventy- 
five  cents  i)er  i>alh>n,  the  value  as  stated  in  the  bill  of  lading, 
but  this  was  refused.  In  passing  upon  the  case,  Judge  Field 
of  the  Circuit  Court  said,  that  unless  negligence  on  the  part 
of  the  road  could  be  shown,  the  defendant  was  liable  for 
the  whisky  only  as  valued  in  the  bill  of  lading  by  the  plain- 
tiff himself.  If  the  defendant  was  negligent,  it  Avas  liable 
for  the  full  value  of  the  liquor. 

R.  B.  Thom-as  vs.  L.  &  N .  Ry..  Circuit  Court.  Kentucky,  De- 
cember, i8g^. 

TRANSPORTATION— POLICE  POWERS  OF  STATE.— 

Statutes  1897,  ch.  271,  requiring,  under  penalty  of  for- 
feiture, all  intoxicating  liquors  transported  foi'  delivery  in 
towns  where  certain  licenses  have  not  been  granteil  to  be 
transportfHl  by  regular  carriers,  in  packages  plainly  marked 
Avith  the  kind  and  the  amount  of  liquor  and  the  name  and 
address  of  the  consignor  and  consignee,  and  requiring  the 
carrierto  keep  a  record  of  all  liquors  transported,  is  a  proper 
exercise  of  the  state's  pf)lice  poAvers. 

Coiniuouzvealth  Z's.  Into.vicating  Liquors  (Mass.),  5.'  N.  E.  Rep. 
389- 

TRANSPORTATION— FORFEITURE   OF   CONVEYANCE.— 

Kev.  Cr.  St.,  sections  472-474,  provide  that  any  person 
hauling  or  handling  contraband  liquor  in  the  night  time  may 


56  COURT   DECISIONS. 

be  liiiiMl  (ir  iiii|irisoiit'(l,  ami  tliat  tlu'  (((iivrvauti'  usi'd  fur 
surli  ]»iiriM>s('  iiiav  he  ((inliscatcd.  IIi-lil,  in  an  artion  by  the 
owner  to  refovcr  property  s((  confiscated,  tliat  the  fact  tliat 

jilaiiitilT  lias  1 ii  acipiittcil  of  the  criiiiinal  charge  of  illej^al 

trausiiurlatioii  is  a  iiialcrial  ciminisiancc  In  be  considered. 
Dobbins  vs.  Gaines  (S.  C),  29  S.  E.  Rep.  .for. 

TRANSPORTATION— RAILWAY    CONDUCTOR    CANNOT    TAKE    UP 
MILEAGE  BOOKS.— 

Tile  Oliii)  Circuit  Conrt  decided  tiial  railroads  have  no 
rijiht  to  cdiitiscate  a  mileage  ln)(d<  presented  by  a  person 
other  than  the  purchaser.  .\  inileajie  book  contains  a  i)ro- 
vision  to  the  effect  that  if  it  is  presented  by  any  other  pei*son 
than  the  one  whose  name  is  signed  to  the  printed  contract 
the  bo(d<  will  be  taken  Up  and  full  fare  cuilcctcd  by  the  con- 
ductor. In  the  case  tried  at  Findlay,  a  ticket  broker  who 
had  7>urcliased  a  niilea};e  bo(d<  and  sold  it  to  a  tliii'd  pei-son 
soujjlit  to  recover  the  value  of  the  book  which  was  l;iken 
from  the  person  who  jiresented  it  for  itassaj^e.  The  Common 
Pleas  Court  had  decided  in  favor  of  the  railroa<l  company. 
The  Circuit  Court  reverse<l  th(>  Common  Pleas  and  held  that 
the  rail  load  coiii|)any  had  110  title  to  tiie  bo<d<;  that  the  title 
passed  to  liie  jturchaser,  and  that  while  ihe  conductor  mitiht 
have  a  rij^lit,  under  the  contract  in  the  book,  to  refuse  to 
acce])t  it,  he  could  not  coutiscaie  it.  The  ticket  broker  was 
ftiveu  jud<;iuent  for  the  value  of  llie  book. 


INTERSTATE  COMMERCE.  57 

CHAPTER     V. 


INTERSTATE  COMMERCE. 


INTERSTATE  COMMERCE— STATE  LAWS  VISITING  PENALTY  ON 
CARRIER  VOID.— 

The  act  of  Congress  of  August  8,  1S90,  providing  that 
intoxicating  liquors  transported  into  any  state,  or  remain- 
ing tlierein  "for  use,  consumption,  sale  or  storage  therein, 
shall,  upon  arrival  in  each  state,"  be  subject  to  the  opera- 
tion of  its  laws  enacted  in  the  exercise  of  its  police  powers, 
attaches  to  the  subject  of  au  interstate  shipment  only  after 
such  shipment  has  been  consummated  by  the  aii'ival  of 
the  goods  at  their  destination  and  their  delivery  to  the  con- 
signee, and  a  state  law  which  makes  a  carrier  liable  to  a 
penalty  for  transporting  such  goods  within  the  state  before 
their  delivery,  except  in  cases  Avhere  a  certificate  has  been 
obtained  from  state  authorities  (McClain's  Code,  Iowa, 
§  2410),  is  an  attempted  regulation  of  interstate  commerce, 
and  void. 

Rhodes  vs.  Tozva,   U.  S.  Sup.  Ct.,  1898. 

INTERSTATE    COMMERCE— VERMONT    LAW   NOT    TJNCONSTITXI- 
TIONAL.— 

The  prohibitory  law  of  Vermont  is  not  unconstitutional 
as  against  interstate  commerce  clause. 

State  vs.  O'Neill  (Vt.). 

INTERSTATE     COMMERCE— SOUTH     CAROLINA    REQUIREMENT 
or  CHEMIST'S  CERTIFICATE  VOID.— 

The  requirements  of  the  law  of  South  Carolina  that  a 
resident  of  the  state  intending  lo  have  shipped  into  the  st.ate 
from  another  state  or  foreign  country  any  liquors  for  his 
own  use,  shall  first  certify  such  intention  to  the  state  chem- 
ist, who  shall  be  furnished  by  the  ]iroposed  consignor  with  a 
sample  of  such  liquors  to  be  tested,  and  if  satisfied  of  their 
purity,  shall  issue  to  such  consignor  a  certificate  authorizing 


58  COURT   DECISIONS. 

till'  slii|illlflll.  :lliil  |il(i\  idili;;  (liiil  ;ill\  li(|lln|-  t  I-illlspulMid 
into  flit'  st;il«'  willmiil  such  a  rcrl ilicatc  allaclu'd  in  tiu- 
packajrc  shall  l»c  seized  and  coiitiscated,  is  in  cniitlict  wiih 
the  (•(institution  of  the  I  iiit.ed  States,  and  void,  as  heinj;  a 
subKtantial  interferiiif;  with  iiinl  iiani|icriii;,'  of  iiilfrsiaie 
(-oininei-ce  liv  the  state,  and  tliat  smli  rciiiiirenienl   lannot 


INTERSTATE  COMMERCE— DISPENSARY  LAWS  NOT  UNLAWFUL 
DISCRIMINATION. 

The  |ii<n  ision  of  the  dis|iensar.v  law  of  Soutli  Carolina 
jiivin^i  to  tlie  slate  otlicers  exilnsi\-e  fijilit  to  |ini'(hase  all 
the  li(|iii)i-  to  i)e  sold  in  the  state,  thefebv  vestin.Lr  in  them 
the  power  to  restrict  sales  in  the  state  to  the  jirodiicts  of 
one  or  more  states,  to  the  exclusion  of  the  products  of  other 
states,  d(»es  not  create  or  authorize  a  ilisi  rimination  which 
nnlawfullv  interferes  w  ilh  inleisiate  cuiiiMierce,  since  every 
residetit  of  the  state  has  the  ri^lit.  which  cannot  he  alTecteil 
liv  state  legislation,  to  purchase  from  a  nonresident  lii|Uors 
which  are  the  product  of  anv  state,  and  to  haxc  the  same 
transp(»rted  into  the  state  for  his  own  use. 

I'diicc  T'.f.  I'mnii-rliook.  L\  S.  Sii{<.  Ct..  iSq8. 

INTERSTATE  COMMERCE— STATE  POLICE  LAW.— 

Mfpiors  im]iorled  liy  a  coiumou  cai-rier  from  another 
state,  for  the  personal  use  of  the  imporlei-,  an-  under  the  juo- 
teclion  of  the  interstate  cominerce  law  only  so  \<>U}i  as  Huch 
p(*rsonal  use  continues,  and  such  ])rote(tion  ceases  if  the 
1i(ptors  are  fjiven  to  another,  and  in  smh  case  the.v  inimoli- 
Htely  become  subject  to  the  p<dice  laws  of  the  state. 
UoitalJ  rs.  Scott.  U.  S.  C.  C.  D.  (S.  C),  76  Fed.  Rep.  559. 


INTERSTATE  COMMERCE.  59 

INTERSTATE        COMMERCE  —  KANSAS        PROHIBITORY        LAW 
VALID.— 

Ferdiuaud  AN'cstlieimer  &  8oii.s  of  8t.  Joseph,  Mo.,  sued 
Weisman  of  Leavenworth,  Kau.,  for  the  value  of  a  barrel  of 
whisky  purchased  by  hiui.  The  order  for  the  whisky  was 
secured  in  181)3  by  a  travelinj;-  ai;ent  of  the  Westheiniers, 
Weisman  beiny  at  the  time  engaged  unhiwfully  in  selling 
liquors.  Westheiniers  secured  a  judgment  before  a  justice 
of  tlie  peace  an<l  Weisman  appealed  to  Circuit  Court,  whicli 
set  aside  the  justice's  judgment,  and  Westheiniers  appealed 
to  the  Court  of  Appeals,  claiming  that  the  proliibitory  law 
in  Kansaswasaviolationof  the  interstate  commerce  law  and 
an  infringement  of  the  federal  constitution.  Tlie  Court  of 
Appeals  decided  in  favor  of  Weisman  and  held  that  the  law 
is  a  valid  police  regulation,  and  that  wholesalers  cannot  re- 
cover for  goods  sohl  to  any  person  in  Kansas  not  authorized 
to  sell  liquors. 

Westheimer  vs.  IVeisiiiaii.  Kansas  Siiprciiii:  Ct.,  i8g8. 

INTERSTATE    COMMERCE— DOES    NOT    APPLY    TO    SELLING    BY 
SAMPLE.— 

In  1S1J2  the  l'nite<l  States  Supreme  Court  decided  in  the 
case  of  Ficklen  vs.  Taxing  District  of  Shelby  County,  Tenn., 
that  the  interstate  commerce  law  does  not  apply  to  a  man 
selling  by  samples.  Ficklin  had  an  office  in  Tennessee 
where  he  sold  entirely  by  sample  on  goods  which  he  sold 
entirely  outside  of  tlie  state.  The  state,  however,  taxed 
him  2i  per  cent  on  all  his  commissions,  and  on  Ficklen's  re- 
fusal to  pay,  tlie  state  refused  him  a  renewal  of  his  license 
to  trade.     The  Supreme  Court  decided  against. Ficklin. 

INTERSTATE    COMMERCE— LIQUORS    NOT    SEIZABLE    IN    TRAN- 
SIT.- 

Judge  Conrad  of  Des  Moines,  Iowa,  released  a  package 
of  alcohol  which  was  seized  in  the  United  States  Express 
ojQiice  in  that  city  en  route  from  Eock  Island,  111.,  to  Eun- 
nells,  Iowa.  The  ])ackage  Avas  not  labeled  or  marked  so  as 
to  show  its  contents,  and  the  state  law  requires  all  ship- 
ments of  liquor  within  the  state  to  be  so  marked.     The  con- 


60  COURT   DECISIONS. 

stables  seizfd  tlic  iilcdliol,  ;iii(l  claimed  Uiat  after  it  once 
crossed  the  line  and  came  inside  the  state  it  fell  under  the 
j)rovisi()n  of  tlic  statute  for  tlie  rest  of  (lie  journey,  and  was 
llierefore  liahle  to  seizure  for  bein;^  nuniarked.  The  Court 
holds  that  tliis  was  an  interstate  shijjmeut  belonf^ing  to 
interstate  coniiui'ri c,  and  therefore  not  subject  to  st^it^"  laws 
until  the  transit  had  ended  and  tiie  li(|nor  become  a  part  of 
the  mass  of  Iowa  proj)ort,v.  He  therefore  ordered  that  the 
gallon  jug  be  sent  on  its  wa.v  to  Knnnells  undisturbed. 


CilAl'TEK     VI. 


ORIGINAL  PACKAGES. 


ORIGINAL     PACKAGES— INTERSTATE     COMMERCE— RIGHT     TO 
SHIP  AND  SELL.— 

I.eisy,  a  beer  manufacturer  of  I'eoria,  sliipped  boer  to 
Keokuk,  wiiicli  was  seized  in  I  lie  orij^inai  jtacka^ies  by  liar- 
din,  a  state  official,  as  having  been  sent  there  in  violation  of 
Iowa  law.  The  Supreme  Court  of  Iowa  held  that  the  law 
under  which  the  official  acted  was  valid,  and  the  case  was 
api>ealed  to  t lie  United  States  Sujucme  Court,  whicii  held: 

(1)  Tlie  states  of  the  Union  have  an  undoubted  right  to 
coiilrt*!  their  purely  internal  alTairs.  Imt  w  heiiever  the  law  of 
tile  state  aiiiouiils  esseiiliaily  lo  a  regulation  of  coniiiierco 
w  itli  foieign  nations,  or  among  (lie  stjites,  as  it  does  when 
it  inliiltits,  directly  or  indirectly,  the  receipt  t)f  an  imported 
commodity,  or  its  disposition,  before  it  has  <'eased  to  bcNonie 
an  article  of  trade  between  one  state  ami  another,  or  another 
country  and  this,  it  comes  in  coiillict  witli  a  i)ower  \\  liii  li,  in 
this  jiaiiiculai',  has  been  exclusively  vested  in  tlie  general 
government,  and  is  tiierefore  void. 

(2)  Citizens  of  one  state  have  the  right  to  import  tlieir 


ORIGINAL   PACKAGES.  61 

beer  into  another,  aud  the  right  to  sell  it,  and  until  it  is  sold 
the  latter  state  has  no  right  to  interfere  by  seizure,  or  any 
other  action,  with  the  goods  so  imported. 

Lcisy  z'S.  Hardin,  755  U.  S.  100,  10  Sup.  Ct.,  Rep.  681. 

ORIGINAL    PACKAGE— UNITED     STATES     ORIGINAL     PACKAGE 
LAW  IS  CONSTITUTIONAL.— 

l\ahuer,  the  original  package  agent  at  Topeka,  Kan.,  of 
the  firm  of  Maynard,  Hopkins  &  Co.  of  Kansas  City,  Mo., 
was  arrested  the  day  after  the  original  package  law  of  Con- 
gress went  into  eft'ect.  He  claimed  that  the  law  was  uncon- 
stitutional. The  case  was  appealed  from  the  United  States 
Circuit  Court  for  the  District  of  Kansas  to  the  United  States 
Supreme  Court,  which  held : 

(1)  The  power  of  the  state  to  impose  restraints  and 
burdens  upon  persons  and  property  in  promotion  of  public 
health,  good  order  and  prosperity  is  a  power  always  belong- 
ing to  the  states.  The  power  of  Congress  to  regulate  com- 
merce among  the  states,  when  the  subjects  are  national  in 
their  character,  is  also  exclusive,  aud  the  failure  of  Con- 
gress to  exercise  this  power  iu  auy  case  is  an  expression  of 
its  will  that  the  subject  shall  be  free. 

(2)  Intoxicatiug  liquors  are  subjects  of  commerce  like 
any  other  commodity,  but  laws  prohibiting  the  manufacture 
and  sale  of  liquor  within  state  limits  do  not  necessarily  in- 
fringe any  constitutional  privilege  or  immunity,  this  right 
being  vested  upon  the  acknowledged  right  of  the  states  to 
control  their  interual  affairs  to  protect  the  health,  morals 
and  safety  of  their  people  by  regulations  that  do  not  inter- 
fere with  the  powers  of  the  general  government. 

(3)  So,  when  Congress  acted,  the  result  of  its  action 
must  be  to  operate  as  a  restraint  upon  that  perfect  freedom 
which  its  silence  insured.  Congress  has  now  spoken  and 
declared  that  imported  liquors  shall  upon  arrival  in  a  state 
fall  within  the  category  of  domestic  articles  of  a  similar  na- 
ture.    And  that  action  is  constitutional. 

(4)  The  law  of  Congress  simply  removed  an  impediment 


62  COURT   DECISIONS. 

to  llif  ciifoi-cciiMiii  of  iln'  sliitc  liiws  ill  n'spcct  to  imported 
]»a(k;i}jt*K  in  tlicir  orij^iiial  coiuliliou,  cn-iilfd  liy  the  absiMice 
of  a  sjK'cific  iitli-raiicc  on  lis  part.  A  rt'-i-iiactiiiciil  of  tlic 
staU'  law  is  not  ivtiuiivtl. 

Wilkerson  vs.  Rahrer,  U.  S.  Supreme  Court. 

ORIGINAL  PACKAGE— TAXABLE  WHEN  MIXED  WITH   MASS  OF 
PROPERTY  IN  THE  STATE.— 

NN'lu'ii  tlu'  iiiipoitcr  iia.s  so  acti^l  on  tin'  tiling  iniporttHl 
tliat  it  lias  Imm-oiik*  incorporate*!  and  niixcd  ii|i  with  the  mass 
of  propcriA  in  tin-  state,  sncli  as  tlie  breakiiijj;  of  the  oi-ij^inal 
package,  or  the  transfer  to  another  peraou  in  the  state,  il  has 
lost  its  distinct ive  cliaracter  as  an  im)ioi-l  ami  lias  become 
subject  to  I  lie  la.xiiij;  power  of  the  state. 
Brown  z's.  Maryland,  12  Wheat.,  419. 

ORIGINAL    PACKAGE— CARRIER    CANNOT    REFUSE    TO    TRANS- 
PORT TO  PROHIBITION  STATE.— 

The  ]io\\  el-  to  rei;iilale  or  forbid  (he  sale  of  a  commodity 
after  it  has  been  broujihl  into  the  state  does  not  carry  with 
it  tlie  right  and  power  to  jjrevent  its  trausportation  from 
anotlier  state.  Therefore  a  carrier  cannot  refuse  to  carry 
liquor  consigned  to  a  point  in  a  state,  allejiin^  as  an  excuse 
the  pndiibitory  law  of  such  state. 

Bosnian  vs.  C.  S-  N.  II'.  R.  R..  u^  U.  S..  465.  1890. 

ORIGINAL  PACKAGE— DEFINITION.— 

The  I'liitetl  States  Circuit  Coiirl  lias  decided  tli;it  an 
original  package  within  the  meaiiiii'i  of  the  law  of  iiiierstate 
commei-ce  is  the  packa;ie  delivered  by  the  ini|ioi1i'r  to  the 
carrier  at  llie  initial  i)oiiil  of  slii|imeiit,  in  the  exact  condi- 
tion in  which  it  was  shiiiiied.  In  tlie  case  of  liipiors  in 
itottles.  if  the  bottles  are  shipped  siii;;ly,  each  is  an  ori^nnal 
paika;:e,  but  if  a  iinmber  are  fastened  toj;etlier  and  marked, 
oi-  iii-c  jtacked  in  a  box,  barrel,  crale  or  other  recejitade, 
such  Imniile,  box,  baiiil,  dale  oi-  icccptai  b-  constitutes  the 
original  |iackagi-. 

Ciuckcuhciiiicr  vs.  Sellers.  Si  Fed.  Q07. 


ORIGINAL   PACKAGES.  (53 

ORIGINAL  PACKAGE— BOTTLES  ARE  NOT.— 

Where  liquor  is  sliipped  from  anotlier  state  in  bottles 
separately  wrapped  in  tissue  paper,  labeled  "original  pack- 
age," and  plaeed  in  an  uucovered  box,  with  hay  laid  between 
the  bottles  so  M-rapped  to  keep  them  from  breaking,  the  fact 
that  the  box  is  not  covered  does  not  make  the  bottles  origi- 
nal packages.  The  box  in  which  they  are  thus  shipped  is 
the  original  package. 

Rion  vs.  The  State,  Alabama. 

ORIGINAL  PACKAGES— BOTTLES  ARE.— 

When  a  nonresident  delivered  bottles  of  liquor  to  a 
carrier,  each  separately  wrapped  and  labeled,  and  the  car- 
rier without  the  knowledge  of  consignor  put  such  bottles 
into  boxes,  and  thus  transported  them  into  Alabama,  the 
bottles,  and  not  the  boxes,  are  "original  packages." 

Tinker  vs.  State,  Alabama,  ii  South.  Rep.  5^5. 

ORIGINAL  PACKAGES— WHAT  CONSTITUTES.— 

The  defendant  was  the  keeper  of  what  was  known  as 
an  "original  package  house,"  at  Spencer,  iu  Clay  County, 
Iowa.  lie  was  not  the  owner  of  the  packages  of  liquor 
which  he  kept  for  sale.  He  was  the  agent  of  certain  parties 
in  Milwaukee,  Wis.  These  parties  were  lessees  of  the  build- 
ing, and  the  same  was  occupied  by  the  defendant  as  their 
agent.  Thej'  shipped  the  liquoi's  kept  for  sale  in  said 
building  from  Milwaukee  to  Spencer,  loAva,  consigned  to 
themselves;  and  the  defendant  received  them  as  their  agent 
of  said  Milwaukee  parties.  The  beer  which  was  kept  for 
sale  was  put  up  iu  bottles  at  Milwaukee,  and  sealed  and  la- 
beled, and  for  convenience  of  shipment  were  placed  in 
open  frame  boxes  with  24  separate  compartments.  The 
whisky  was  in  bottles,  sealed  and  labeled,  which  bottles 
were,  for  convenience  of  shipment,  ])acked  iu  barrels.  The 
defendant  removed  the  bottles  from  the  boxes  and  barrels, 
and  sold  them  as  they  were  sealed,  and  ])urchasers  were  not 
jtermitted  to  open  the  bottles  and  u.se  the  licjuors  upon  the 
premises.       The  Supreme  Court  on  appeal  held  this  was 


64  COURT   DECISIONS. 

stri<  ily  an  (iriginal  packajie  establishment,  and  was  author- 
ized by  the  decision  of  the  Supreme  Court  of  the  United 
Stat.'s  in  Lcisy  vs.  Hardin,  135  U.  S.,  100,  10  Snp.  (^,  Kep., 
fiSl.  Tiiat  the  separate  bottles  were  orij^lnal  paika;;t's — tliat 
in  the  form  in  wliich  they  were  put  up  by  the  shipper  for 
sail' — there  can  be  no  iloubt.  At  least  such  lias  been  the 
holdin}i  of  tills  court.  Collins  vs.  llilLs,  77  Iowa,  ISl,  41 
N.  W.  Ivep.,  r>71.  And  see,  also,  in  re  lieine,  42  Fetl.  Kep.,  545. 
It  is  proper  to  observe  that  the  case  at  bar  was  iieard  and 
deterniine<l  in  court  below  before  the  act  of  (\)n<iress  rela- 
tinj^  to  tile  hiws  of  tlie  several  states  pertaiiiiiij;  to  tiie  regu- 
lation or  prohibition  of  the  traffic  in  intoxicating  liquors. 
State  vs.  Coonan,  loiva. 

ORIGINAX  PACKAGES— WHERE  CUSTOMERS  DO  THE  OPENING.— 
Where  beer,  jnit  into  st-aled  bottles  and  packed  in 
boxes,  is  sent  by  a  nonresident  into  this  state,  consi<;ne<l  to 
an  agent,  and  the  agent,  prior  to  August  14,  1890,  merely  re- 
moves the  bottles  from  the  boxes,  furnishes  corkscrew  and 
tumblers,  and  allows  customers  to  ttjten  for  themselves,  the 
sale  is  in  tiie  original  packages,  and  not,  therefore,  witiiin 
the  prohibitory  liquor  law. 

State  vs.  Miller,  loiva,  5J  N.  W.  Rep.  330. 

ORIGINAL  PACKAGES— MUST  SELL  PACKAGE  AS  WELL  AS  CON- 
TENTS.— 

A  ])erson  who  keeps  a  saloon  w  illi  bar  and  lixtnres,  re- 
ceives as  original  jiackages  bottles  of  beer  and  wliisky,  and 
sells  tiie  same  over  his  bar  to  cnsloiiiers,  wiio  destroy  the 
seals  or  wires  on  the  bottles,  pull  the  corks,  pour  the  con- 
tents into  glasses  on  the  bar,  «lriuk  the  same,  and  leave  the 
bottles  on  the  bar,  is  a  seller  of  the  conlejits  of  original  pack- 
ages, and  not  the  original  packages  them.selves. 

Hopkins  vs.  Lc7vis,  louui,  5/  A^.  W.  Rep.  ..'55. 

ORIGINAL  PACKAGE— DEFINITION.— 

An  original  package  must  be  tin-  identical  jiackage 
handled  by  the  interstate  carrier.     Small  pasteboard  pack 


ORIGINAL   PACKAGES.  65 

ages  of  cigarettes,  bearing  tlie  name  of  tlie  brand  and  a  reve- 
nue stamp  pastetl  across  tlie  end,  cannot  be  sold  as  an  inter- 
state transaction  in  defiance  of  the  Iowa  anti-cigarette  law 
if  more  tlian  one  package  was  packed  togetlier  in  its  ship- 
ment. 

McGregor  vs.  The  State,  Iowa. 


ORIGINAL  PACKAGES— BOTTLES  ABE  NOT.— 

Parsons,  a  peddler  vending  single  bottles  of  medicine 
manufactured  in  another  state,  and  taken  from  a  package  in 
which  several  bottles  were  shipped  into  the  state  of  Mis- 
souri, attempted  to  avoid  the  payment  of  state  license  upon 
the  ground  that  its  imposition  was  in  conflict  with  the  Fed- 
eral constitution,  which  vests  in  Congress  the  sole  power  to 
regulate  commerce  between  the  states.  On  appeal  the  Su- 
preme Ckmrt  held : 

(1)  It  is  true  that,  in  the  absence  of  any  legislation  by 
Congress  to  the  contrary,  the  importer  may  determine  the 
form  and  size  of  his  packages  he  puts  up  for  shipment,  but 
he  must  ship  them  as  they  are  put  up,  and  cannot  put  a 
dozen  or  more  bottles  in  the  same  box,  and  then  claim  that 
each  bottle  is  a  separate  original  package.  They  do  not  be- 
come a  package  until  made  up  or  prepared  for  transporta- 
tion. Com.  vs.  Schollenberger  (Pa.  Sup.),  27  Atl.  liep.,  30. 
The  term  "to  pack"  in  its  ordinary  siguiticatiou,  especially 
when  used  in  reference  to  carriage,  means  to  place  together 
and  prepare  for  transportation,  so  as  to  make  up  a  bundle 
or  bale;  aud  "package"  is  a  bundle  or  bale  made  up  for  trans- 
portation. It  may  consist  of  a  single  article;  but  when  sep- 
arate articles  are  placed  together  and  prepared  for  trans- 
portation in  a  bundle,  bale  or  box,  or  other  receptacle,  they 
do  not  form  as  many  separate  and  distinct  packages  as  there 
are  ai*ticles,  though  they  may  be  wrapped  separately.  The 
case  or  bale  in  which  separate  articles  are  placed  together 
for  transportation  constitutes  the  "original  package"  in  the 
commercial  sense. 

State  vs.  Parsons,  Missouri. 
5 


(IC  COURT   DECISIONS. 

«^ 

ORIGINAL     PACKAGES— CITIZEN     OF     ANOTHER     STATE     MAY 
STORE  LIQUOR  FOR  SALE  IN  SOUTH  CAROLINA.— 

A  li(jU()i-  ilcalcr  \vli(t  is  a  ciiizfu  uf  aiiotlifr  slalt'  has  u 
right  to  Htore  liijuors  in  original  packages  within  the  stiite 
of  South  Carolina  for  purposes  of  sale  in  such  paekages. 

Moore  z's.  Ualir,  8^  J-'cJ.  R.  vy. 


riiAi'Ti:i;    vii. 


LICENSE. 


LICENSE— ALABAMA— LICENSE  NOT  NEEDED  FOR  SALE  OF  EN- 
TIRE STOCK.— 

The  statutes  jirohiliiling  tlie  .-^alc  <»f  iicpiors  without  a 
license  do  not  ajiplv  to  a  sale  in  one  transfer  of  the  entire 
saloon  business. 

Smith  zs.  Hciiicinan,  24  So.  Rep.  364. 

LICENSE— ARKANSAS— SELLING  LIQUOR  WITHOUT   LICENSE.— 

One  who  solicits  others  to  join  with  liiin  in  the  purchase 
of  a  (piantity  of  whisky,  receives  from  eadi  the  money  to  pay 
for  the  ."'hare  such  pi.-rson  wants,  and  afterward  buys  and 
distributes  it  among  those  so  joining  in  the  purchase,  is 
guilty  of  selling  liquor  witiiout  a  license. 

Huitlcr  vs.  Stale,  Sup.  Ct.,  Ark.,  1895. 

LICENSE— CALIFORNIA— ORDINANCE  REQUIRING  EVERY  ONE 
WHO  SELLS  TO  OBTAIN  LICENSE.  NOT  VOID  ON  GROUND 
OF  IMPOSING  TAX  ON  EACH  SALE.— 

A  se(ii(»n  of  an  ordinance  ]»roviding  that  "every  person 
who  sells  li(|Uors  must  olttain  a  license"  is  not  void  as  im- 
posing a  tax  on  each  sale,  and  nni  on  ilie  busine.ss  of  selling, 
it  appearing  I'lom  the  entire  (Miiiiiance  tliat  tin-  intent  was 
to  inipo.se  tli(>  ta.\  on  the  busine.ss  of  selling. 

Ii.r  parte  Seube,  Cal.,  $/  Pac.  Rep.  596. 


LICENSE.  67 

LICENSE— CALIFORNIA— BOARD    HAS    ARBITRARY  POWER  TO 
REFUSE  LICENSE.—  ^ 

lu  1890  the  Supreme  Court  of  the  United  States,  in  the 
case  of  P.  Crowley,  chief  of  police  of  San  Francisco,  vs. 
Henry  Christensen,  appellee,  decided  that  the  Board  of  Po- 
lice Commissioners  of  San  Francisco  had  arbitrary  power 
to  grant  or  refuse  liquor  licenses,  and  reversed  the  order  of 
the  Circuit  Court  for  the  Northern  District  of  California, 
discharging  the  prisoner,  Christensen,  who  was  charged 
with  selling  liquor  without  license,  and  remanded  the  cause 
with  directions  to  take  further  proceedings  in  conformity 
with  the  opinion. 

LICENSE— CALIFORNIA— FEMALE  WAITRESSES.— 

An  ordinance  providing  that  licenses  to  sell  liquor  shall 
not  be  granted  to  persons  who  have  employed  females  as 
waitresses  is  not  unconstitutional  as  being  an  vx  post  facto 
law,  since  it  is  not  a  criminal  law. 

Foster  vs.  Board  of  Police  Coiiirs.  of  City  and  County  of  San 
Francisco,  Cal.,  j/  Pac.  Rep.  j6^. 

LICENSE— COLORADO— POWER  OF  TOWN  COUNCIL.— 

Mills'  Ann.  St.,  §  4403,  subd.  IS,  gives  to  an  incorporated 
town  the  exclusive  right  to  license  or  prohibit  the  sale  of 
liquor  within  one  mile  beyond  its  boundaries.  Mills'  Ann. 
St.,  ch.  76,  gives  a  general  aiithority  to  the  boards  of  county 
commissioners  to  grant  license  for  the  sale  of  liquor:  Held, 
that  the  fact  that  a  county  license  was  issued  to  one  selling 
liquor  witliiu  a  mile  of  incorporated  towns  did  not  exempt 
him  from  the  operation  of  an  ordinance  of  the  town  there- 
after passed,  requiring  a  license  to  be  paid  by  those  selling 
liquor  witkin  that  distance  of  the  town. 

People  vs.  Raiins,  Colo.,  jp  Pac.  Rep.  341. 

LICENSE— CONNECTICUT— SALE  WITHOUT  LICENSE,  AND  KEEP- 
ING LIQUORS  WITH  INTENT  TO  SELL  WITHOUT  LICENSE.— 

The  offense  of  selling  liquors  without  a  license  and  of 
keeping  such  liquors  with  intent  to  sell  without  a  license 


G8 


COURT   DECISIONS. 


are  distiint  oHVuscs,  au<l  the  furl  that  an  iiidictuu'Ut  fur 
both  of  tla'iii  avers  that  thi\v  were  fominittiil  ou  the  same 
day  does  not  raise  a  presumption  that  tbey  arose  out  of  one 
transartion,  iianiclv.  the  sah-  of  liquors  without  a  license, 
w  iiitii  iicjnors,  up  to  the  lime  of  sale,  ih-fendant  hail  kept 
with  intent  to  sell  without  a  license. 

State  rs.  Ryan,  Conn.,  57  Atl.  Rep.  ^jj. 

LICENSE— DELAWARE— ASSIGNMENT  FROM  HUSBAND  TO  WIFE 
NOT   VALID.— 

SaloouUet'per  at  Wilmington,  Del.,  sold  out  l>y  sherilf's 
sale,  but  transfemnl  license  to  his  wife  before  sale.  Judge 
Spruance  held  that  license  was  included  in  sheriff's  sale,  and 
w  ife  of  saloonkeei»er  did  not  seem  to  be  the  sort  of  occupant 
or  incoming;  tenant  as  contemplated  by  law. 

LICENSE— FLORIDA— NOT       TO      ISSUE      WHERE      PERMIT      IS 
GRANTED  ON  ILLEGAL  PETITION.— 

A  permit  granted  by  the  board  of  county  commissioners 
to  sell  liquors,  wines  or  beer  in  an  election  district,  on  a 
petition  signed  by  less  than  a  majority  of  the  registered  vot- 
ers of  said  district,  as  shown  by  the  registration  list  on  tile 
at  the  date  of  application,  is  void,  and  a  tax  collector  will  not 
be  conijielled  by  iniuHldntits  to  issue  a  lii-ense  to  an  applicant 
ou  such  permit. 

State  IS.  D'Alemberte,  Florida,  11  South.  Rep.  903. 


LICENSE— FLORIDA— MUNICIPAL  ORDINANCE  VOID  FOR  ARBI- 
TRARY DISCRIMINATION.— 

An  ordinance  of  a  municipal  ciu-poiatiitu  that  no  license 
for  the  sale  of  malt  or  alcoholic  drinks  shall  be  used  within 
450  feet  of  any  school  or  established  church  at  the  time  said 
license  was  granted,  without  the  consent  of  the  council  of 
saifl  muni(  ipal  body,  is  void  in  this:  That  it  permits  of  an 
arbitrary  disi  limination  by  said  council  as  to  personal  lit- 
nesH  to  engage  in  the  business  of  lei ailing— a  matter  ex- 
clusively umler  statutory  regulation. 

E.v  parte  Thcisci:.  FloriJj.  11  South.  Rep.  901. 


,    LICENSE.  69 

LICENSE— GEORGIA— WITHIN  POLICE  POWER  AND  REVOCABLE 
AT  ANY  TIME  BY  MUNICIPAL  CORPORATION.— 

Inasmnrh  as  a  license  to  sell  spirituous  liquors  is 
neither  a  contract  nor  a  property  right  in  the  license,  but  a 
mere  permit  to  do  what  would  otherwise  be  an  offense 
ajjainst  the  general  law,  it  is,  when  granted  by  .1  municipal 
corporation,  subject  at  all  times  to  the  police  powers  of  that 
corporation;  and  the  latter,  in  the  absence  of  any  charter 
restrictions  upon  its  authority  in  this  respect  may,  in  the 
exercise  of  those  powers,  revoke  the  license  at  any  time. 
Ison  vs.  Mayor,  etc.,  of  Griffin,  Ga.,  25  S.  E.  Rep.  611. 

LICENSE  —  ILLINOIS  —  CANNOT  REQUIRE  MAJORITY  OF 
LEGAL  VOTERS  TO  LICENSE  PETITION  IN  CERTAIN  DIS- 
TRICT.— 

An  ordinance  providing  that  in  a  certain  district  no 
dramshops  license  shall  be  granted  unless  the  applicant 
shall  procure  a  petition  signed  by  a  majority  of  the  legal 
voters  of  that  district  is  invalid,  as  tending  to  make  dis- 
criminations and  monopolies. 

People  vs.  Swift,  60  III.  App.  Ct.,  Rep.  395. 

LICENSE— ILLINOIS— MUNICIPAL  CORPORATIONS  MAY  LI- 
CENSE SALE  OF  LIQUOR  IN  ONE  PART  AND  PROHIBIT  IN 
ANOTHER.— 

Under  Rev.  vSt.  111.,  ch.  21,  art.  5,  §  1,  subd.  46,  which 
empowers  the  president  and  board  of  trustees  of  villages 
"to  license,  regulate  and  prohibit"  the  sale  of  intoxicating 
liquors,  they  may  by  ordinance  provide  for  the  issuing  of 
licenses  in  one  part  of  the  village,  and  prohibit  the  sale  of 
intoxicating  liquor  in  another  part  of  the  village. 

People  I's.  Mayor  Cregicr,  of  Chicago,  Illinois. 

LICENSE— ILLINOIS— POWER  OF  CITY  COUNCIL.— 

A  city  ordinance  prohibiting  the  sale  of  spirituous 
liquors  in  quantities  of  one  gallon  or  more,  without  first 
obtaining  a  license,  and  providing  a  penalty  for  its  violation, 
is  within  the  poAvers  conferi-ed  by  Itev.  St.  ill.,  ch.  24,  upon 


70  COURT   DECISIONS. 

till-  citv  couiuil  "lo  liri'usi',  ivj;iilate  aud  prohibit  ibf  selling 
or  giving  away"  of  such  liciuors. 

Miller  vs.  Amnion,  U.  S.  C.  C,  is  S.  C.  Rep.  8S4. 


LICENSE— ILLINOIS— SPECIAL  ORDINANCE  OF  CAIRO  VOID.— 

In  1S!».'?  an  ordinance  was  [lasscd  by  tbc  city  ((Hiniil  of 
Cairo,  III.,  wliicli  ]»rovidcd  that  all  li<iuor  dcait-rs  in  Tairo 
who  sold  in  quantitios  above  one  gallon  shonld  pay  a  spefial 
license  of  ?100.  The  ordinance  also  provide<l  that  retail 
dealers  who  paid  the  SHOO  license  required  of  them,  and 
who  saw  fit  to  sell  at  wholesale  also,  were  e.\eni]it  from 
the  speeial  tax  of  ?100. 

On  the  gronnds  that  the  ordinance  was  a  form  of  class 
legislation,  Feuchter  Hros.  res<dved  to  make  a  test  case 
of  it.  The  case  was  first  trie<l  before  a  jnstioe  of  the  peace 
and  when  the  city  was  beaten  there  it  api)ealed  to  the  Cir- 
cnit  Tonrt.  TTere  again  the  case  was  decided  against  the 
city.  Tile  city  then  to(di  the  case  to  the  .\ppellate  Conrt. 
Thecase  was  given  a  thorongh  hearing  and  (he  judgment  of 
the  f'ircnit  Poni^  affirmed.  The  case  was  then  carried  np  to 
the  Supreme  Tourt  and  the  judgment  of  the  Appellate  Court 
was  sustained. 

Feuchter  Bros.  vs.  Cairo,  III..  Sup.  Court  of  Illinois.  Dec..  '0^ 


LICENSE— INDIANA— APPLICATION  FOR  LICENSE— ACT  OF  BAR 
TENDER.— 

No  evidence  having  been  introduced  that  the  bartendci 
previously  emjdoyed  by  the  applicant  for  a  license  was  a 
competent  or  careful  person,  it  was  error  to  instruct  that 
if  tine  employs  a  comix'tent  and  carefnl  person  as  bartender, 
and  gives  liim  positive  instructions  that  he  is  to  comply 
with  tlie  law,  anil  not  to  violate  it,  and,  nnl withstanding 
this,  the  bartendi'r,  in  the  absence  of  the  ai>]>licant,  and 
without  his  knowledge,  violat«»s  the  law,  this  fact  alone 
would  not  dei)rive  the  applicant  of  his  right  to  a  license. 

I'ciU-y  vs.  Il'iils,  lint..  41  N.  E.  Rep.  355. 


.   LICENSE.  71 

LICENSE— INDIANA— BOND— EVEN   IF   INVALID,   IF   ACCEPTED 
IN  GOOD  FAITH,  SALES  UNDER  IT  NOT  CRIMINAL.— 

"Where  a  bond  given  on  the  grant  of  a  license  to  sell 
liquor  was  executed  and  accepted  in  good  faith,  and  all 
other  requirements  of  the  statute  were  complied  with  by 
the  applicant,  sales  made  under  the  license  granted  would 
not  constitute  a  criminal  offense  and  establish  unfitness  to 
be  intrusted  with  the  license,  though  the  bond  proved  in- 
valid for  want  of  the  prini-ipal's  name. 

North  z's.  Barringer,  hid..  46  N.  E.  Rep.  5^1. 

LICENSE— INDIANA— WOMAN  CANNOT  HOLD  LICENSE.— 

Anna  C.  Hamilton  was  the  owner  of  a  saloon  at  Colum- 
bus, though  she  resided  in  Jackson  County,  and  was  sued  to 
collect  a  bill  for  liquors  sold  the  manager  of  the  saloon  for 
her  benefit,  and  which  she  refused  to  pay.  There  was  an 
agreed  statement  of  the  facts.  In  the  trial  court  it  was 
held  that  a  woman  could  not  hold  a  saloon  license  and  could 
not  contract  a  valid  debt  in  that  business.  The  plaintiffs 
appealed  and  the  Supreme  Court  sustained  the  decision  of 
the  court  below. 

JVoodford  z'S.  Hamilton,  Suprcuie  Court  Indiana,  i8p4. 

LICENSE— INDIANA— MAY  BE  REVOKED  AT  ANY  TIME.— 

The  Supreme  Court  of  Indiana  has  decided  that  a  munici- 
pality may  prescribe  the  limits  within  which  liquors  shall 
be  sold.  The  town  of  Muncie  passed  an  ordinance  estab- 
lishing certain  restrictions  as  to  where  license  might  and 
might  not  be  used.  John  Shea  undertook  to  break  down 
the  ordinance,  and  brought  the  case  to  the  Supreme  Court. 
The  Court  declared  that  a  liquor  license  is  merely  a  permit 
which  may  be  revoked  at  any  time  when  the  public  good 
requires  it,  and  that  the  power  to  regulate  the  liquor  traffic 
is  a  part  of  the  police  right  of  the  city,  which  cannot  be  sur- 
rendered by  any  contract  which  the  city  may  make. 

LICENSE— INDIANA— MUST    NOT    ASSUME    THAT     ILLEGALITY 
WILL  TAKE  PLACE.— 

The  fact  that  the  granting  of  a  license  to  retail  liquors 
iu  a  certain  room  would  violate  Acts  1895,  p.  250,  sec.  4,  pro- 


72  COURT   DECISIOXS. 

vidiii^  that  tln'  loom  sliall  be  so  arranged  that  all  i>arts  of 
it  can  be  seen  ffoin  the  street  or  hl<,'hway,  and  inijuisinf: 
penalties  for  its  vi(dation,  is  not  a  gronnd  for  refusal  to 
grant  siicli  license. 

Gates  -:■!.  Hau\.  Ind.  so  .V.  P..  Rep.,  jqq. 

LICENSE— INDIANA— NOT  A  CONTRACT.— 

The  Supreme  Coni-t  of  Indiana,  in  the  ease  of  the  State 
vs.  Gebhardt,  holds  iliat  a  license  to  enfjajre  in  the  liquor 
traffic  is  not  a  contract  or  ^rant,  bnt  a  mere  ]>ermit.  at  all 
times  within  the  contr<d  of  the  lejiislattire.  Tliat  the  lejris- 
latnre  may  lawfully  rerpiire  a  saloonkeeper  to  securely  close 
his  place  of  business,  and  pennit  no  ])erson  to  enter  durinp; 
the  times  when  tlie  sale  of  intoxicatiu<r  liipiors  is  forbidden. 
That  the  law  reiiuirin;;  litiuoi-  sellers  to  conduct  their  busi- 
ne-ss  in  a  room  where  no  othei-  kind  of  business  is  cairied 
on,  and  jirohibitinp:  music  or  devices  for  amusement  fivun 
beinp  jiermitted  in  the  salocm.  is  a  valid  restriction.  The 
Court  of  A])peals  of  New  York  laid  down  the  same  doctrine 
some  years  ajjo  in  the  case  of  the  Metropolitan  Tioard  of 
Excise  vs.  Barrie  (.^4  N.  Y.,  fi.~7),  which  was  reaffirmed]  by 
the  same  court  in  a  ca.se  brouj^ht  before  the  court  by  the 
fjquor  Dealers'  Association  of  Albany. 

LICENSE— INDIANA— SALOONKEEPER  CANNOT  HAVE  A   PART- 
NER.— 

Intoxicatin<r  liquor  can  be  let;ally  vende<l  at  n-fail  only 
by  virtue  of  a  licens(>  issued  by  tlie  board  of  commissioners 
and  such  license  cannot  be  issued  (n  two  or  more  persons 
as  partners. 

After  reviewinp:  the  statutes  on  the  stibject  the  Supreme 
Tourt  of  Tmliana  concludes  that,  as  two  or  more  ])ersous  are 
inhibited  from  obtaining  a  license  jointly  as  partners,  they 
cannot  eii^ajxe  as  jiartners  in  retailinj^  intoxicating  liciuors 
under  the  law,  and  one  jterson  cannot  ite  held  liable  as  the 
silent  partner  of  another  for  liquor  ptirclia.se<l  for  the 
saloon. 

Sptiiildiiie;  'iS.  Ntithan,  Nov.,  'g8,  Sup.  LI.  Induino. 


LICENSE.  73 

LICENSE— INDIANA— NOT  SUBJECT  TO  COLLATERAL  ATTACK.— 

When,  after  proceedings  before  the  board  of  commis- 
sioner,s  to  obtain  a  liquor  license,  an  appeal  is  taken  to  the 
Circuit  Court,  and  a  judgment  there  rendereil  granting  the 
license,  such  judgment,  though  possibly  erroneous,  is  not 
void;  and,  until  it  is  reversed,  the  right  of  the  applicant  to 
all  the  privileges  of  the  license  cannot  be  collaterally  at- 
tacked, even  by  the  state. 

Ludzvig  vs.  State,  Ind.,  48  N.  E.  Rep.,  ^00. 

LICENSE— INDIANA— REMONSTRANCE   AGAINST   LICENSE   CAN 
BE  THROUGH  AUTHORIZED  ATTORNEY.— 

Under  IJev.  ►St.  1894,  §  7278  (Rev.  St.  1881,  §  5314),  au- 
thorizing any  voter  of  the  township  wherein  an  applicant 
for  a  license  desires  to  retail  intoxicating  liquors  to  remon- 
strate in  writing  against  the  granting  of  the  license  to  him 
on  the  ground  of  his  immorality  or  other  unfitness,  the  right 
of  such  voter  or  voters  may  be  exercised  throiigh  the  agency 
of  a  duly  authorized  attorney,  and  the  remonstrance  can- 
not be  rejected  because  the  remoustrators'  names  were 
signed  by  such  attorney. 

Castle  z's.  Bell,  Indiana,  44  N.  E.  Rep  3. 

LICENSE— IOWA— CONSENT  OF  ADJOINING  PROPERTY 

OWNER.— 

A  citizen  purchased  a  piece  of  property  adjoining  a 
saloon  in  Creston,  Iowa,  and  afterward  petitioned  the 
court  to  grant  an  injunction  against  the  saloon,  restraining 
the  owners  from  conducting  the  same  on  the  ground  that 
they  had  not  secured  the  consent  of  the  new  owner  of  the 
property. 

The  District  Court  held  that  as  the  saloonman  had  se- 
cured the  consent  of  the  previous  owner  it  was  quite  suffi- 
cient, and  the  injunction  was  denied. 

LICENSE— IOWA— NO  REFUND  OF  MULCT  TAXES.— 

In  the  cases  of  F.  M.  Hubbell  and  A.  Aborn  and  other 
property  owners  against  Polk  County,  the  Supreme  Court 
of  Iowa  has  decided  that  property  is  liable  for  |G00  mulct 


74  COURT   DECISIONS. 

tax  i'acli  year  if  saloons  arc  coiiductt'tl  in  or  on  tlicin  for 
more  tiian  half  of  tiif  year  foi-  \\  liicii  the  tax  is  levied.  In 
these  cases  propeily  owners  trie<l  to  secure  a  refund  of  the 
jiaynieuts  made  for  the  last  (juarter  of  the  year  IS!*").  The 
District  Court  refunded  tlie  quarter  of  the  |t!()0,  hut  the 
Supreme  Conrl  mi  ajijieal  decides  that  (he  full  year's  tax 
must  he  paid,  the  husini'ss  having  been  conducted  more 
than  half  a  year. 

Hubbellvs.  Aborn,  75  N.  IV.  Rep.  5J8. 

LICENSE— IOWA— RIGHT  TO  SELL.— 

Under  Acts  25th  <ien.  Asseni.,  ch.  (!l!.  J;  IT,  jiiovidin^ 
that  after  a  wi-itten  statement  of  the  consent  to  the  sale 
of  liipior  in  towns  having  over  .'i.OdO  iniiahiianls,  sij^ned  by 
a  majority  of  the  voters  residing;  in  the  city,  shall  have  been 
tiled  with  the  county  auditor,  the  i)ayment  of  a  certain  tax 
shall,  on  certain  conditions,  be  a  bar  to  a  ]»rosectiti(»n  for 
sellinj'  liquor,  the  tilinji  of  such  a  statement  by  the  auditor 
is  not  a  judicial  determination  of  its  suilicieiicy,  but  is  a 
mere  ministerial  act,  ami  therefoic  is  not  conclusive  or 
/niiiKi  jiiiii  evidence,  on  a  collateral  attack,  of  the  sulliciency 
of  the  statement. 

State  vs.  Ashert,  Iowa,  63  A'..  /('.  Rep.  557. 

LICENSE— IOWA— SALE  NOT  LEGAL  FOR  PARTNER — 

A  permit  tosellinloxi<  atin^  liijuors,  to  obtain  which  (he 
ai»]>li<ant  must,  iiilvr  dliii,  ju-ove  that  he  has  not  viola(e<i 
the Jiquor  law  and  is  not  addicted  to  drink,  will  nol  jiroii  <  t 
a  partner  of  the  permit  holder. 

SUilc  n.  McConncll.  lowii.  5;  ;V.  IV.  Rep.  ~o~. 

LICENSE— KENTUCKY— APPLICATION    BY    DISTILLER    FOR    LI 
CENSE  TO  SELL  LIQUOR— NOTICE — 

I'irst-  The  itidvisi<»ns  of  .section  ll.'(l.".  of  (he  Kentucky 

Stat  ntes  re(|uirinji  notice  of  an  application  for  license  to  sell 

li(|Uor  ajiplies  to  apjdications  by  nierchant.s,  dru<;<j;ists  or 

distillers,  under  section  4205,  as  well  as  to  applications  by 

odier  peisons,  anil   (he  case  of  Evans  vs.  ('ommonweallh, 

!•."•  Ky.,  'SM,  was  not  intendi-d  to  Indtl  otlu-rwise. 


LICENSE.  75 

Second — By  the  provisious  of  section  4205  a  druggist 
in  his  business  as  such  ma}'  sell  "in  quantities  less  than  a 
quart  for  medical  purposes  on  the  prescription  of  a  regular 
practicing  physician,"  and  this  he  may  do  without  a  license 
and  free  from  any  of  the  requirements  or  provisions  of  sec- 
tion 4203. 

Cominonzvcalth  vs.  Hatvkiiis,  Ky.  Court  of  Appeals,  i8gS- 

LICENSE— KENTtJCKY— SUNDAY  SALE— NOT  SALE  WITHOUT  LI- 
CENSE.— 

Fii-st — It  appearing  under  an  indictment  for  selling 
liquor  Avithout  a  license,  that  the  defendant  had  a  license 
but  that  the  sale  was  made  on  a  Sunday,  it  was  error  to 
instruct  the  jiiry  that  the  license  was  no  protection,  as  that 
authorized  the  defendant's  conviction  of  another  offense 
than  that  charged  in  the  indictment. 

Second — The  accusatory  part  of  tlie  indictment  fixed 
the  offense  and  the  averment  that  the  offense  was  commit- 
ted by  selling  on  Sunday  was  mere  surplusage,  and  if  the 
defendant  had  not  shown  the  license  the  court  could  have 
procured  a  conviction  if  the  proof  had  shown  the  sale  to 
have  been  on  any  day  within  the  year  prior  to  the  finding  of 
the  indictment. 

Baer  vs.  ConuiiomvcaUh,  Oct.  2S,  'pi  Superior  Court,  Ky 

LICENSE— KENTUCKY— SALES  BY  PHYSICIAN.— 

On  a  prosecution  of  one  for  selling  liquor  after  his  li- 
cense had  been  revoked,  it  was  error  to  reject  evidence 
offered  by  defendant  tending  to  prove  that  he  was  a  drug- 
gist, and  the  family  physician  of  the  person  to  whom  the 
liquor  was  sold,  and  that  he  sold  the  liquor  as  an  ingredient 
of  a  prescription  put  up  by  him  at  the  instance  of  such 
person  as  a  medicine,  in  good  faith. 

Lindsav  vs.  Commoinvealth,  Ky.,  55  6".  W.  Rep.  26g. 

LICENSE— KENTUCKY— ISSUED   TO   FIRM,   PROTECTS   REMAIN- 
ING PARTNER  AFTER  DISSOLUTION.— 

\Vhen  a  license  to  retail  licpiors  has  been  issued  to  a 
firm,  and  one  of  the  partners  has  bought  out  the  other,  the 


76 


COURT   DECISIONS. 


license  still  protects  I  lie  it  inaiiiiii^  piirt  iicr  in  selliii<j;  at  the 
place  aii<I  diirin;,'  the  time  Uw  which  it  was  issued. 
Commonzvcalth  is.  James.  Ky..  }2  S.  IV.  Rep.  2ig. 

LICENSE— LOUISIANA— PLANTER    WHO    SELLS    ONLY    TO    EM- 
PLOYES REQUIRES  LICENSE.— 

A  jilaiiter  or  fanner  keepinfj  a  slinc  mi  liis  plantation, 
and  sellin}!  jjoods  and  licpiors  to  his  cnijjloyes  ex<'hisively, 
falls  nnder  the  terms  of  the  law  exatlinji  a  license  from 
everyone  "doinjj  business  of  siilinj^  at   retail." 

Thibaiil  z's.  Kearney,  La.,  u  South.  Rep.  i^g. 

LICENSE— MARYLAND— CONSTITUTIONAL  LAW— VALIDITY.— 

Act  lS!t4,  cii.  118,  recpiirinj;  traders  in  the  city  of 
Hallimore  to  take  out  sejiarate  licenses  to  carry  on  business 
in  disconnected  buildin;;s,  does  not  violate  the  bill  of 
rights  (article  1.")),  jtrovidiu};  that  every  jjerson  nu};lit  to 
contribute  his  proportion  of  taxes  iKronliiij:  to  liis  actual 
Avortli  in  jiropei-ty,  as  a  license  tax  is  not  a  iirojierly  tax, 
but  a  tax  "for  the  {^ood  yoverument  and  benelit  of  the  com- 
munity." 

Rohr  vs.  Gray,  Md.,  30  All.  Rep.  632. 


LIMITING        RETAIL 


LI- 


LICENSE— MASSACHUSETTS— LAW 
CENSES  IS  VALID.— 

Tiie  limitation  of  the  number  of  licen.scil  placi's  within 
the  territory  of  a  town  or  city  is  a  reasonable  exercise  of 
the  police  jxiwer,  and  therefore  is  not  in  conflict  with  the 
constitution  of  the  (  ommonwealth  or  the  fourtecntli  ainend- 
ment  to  the  constitution  of  the  I'nited  States. 

Sup.  Ct..  .Uass..  Jan.  p.  189/. 

LICENSE— MICHIGAN— RIGHT    OF    ADMINISTRATRIX    TO    CON- 
TINUE BUSINESS — 

I'nder  Act  No.  '.\\'.\,  l'iil».  Ails,  1SS7,  luoiiibK  inji  an  ap- 
plicant from  en}ia;;in<j  in  retailinji  intoxicatiiiji  li(|Uors  until 
a  bond,  aj)proved  by  1  hi'  projier  body,  is  filed  with  the  <"ounty 
treasurer,  and  tin-  tax  jtaid,  the  ri;rlit  to  carry  oil  the  busi- 
ness is  in  tile  nature  of  a  personal  license,  and  an  admiuis- 


LICENSE.  77 

tratrix  cannot  continue  a  business  established  by  her  dece- 
dent under  a  payment  of  the  tax  by  him. 

People  vs.  Sykes,  Mich.,  56  N.  IV.  Rep.  12. 

LICENSE— MICHIGAlf—KETAIL    DEALERS— ALL    WHO    SELL    BY 
THE  DRINK.— 

Under  a  criminal  prosecution  for  violating  Pub.  Acts 
1887,  No.  313,  §  7,  which  provides  that  it  shall  be  unlawful 
for  any  person  to  engage  in  the  business  of  selling  spiritu- 
ous liquors  without  the  payment  of  a  tax,  a  conviction  can 
be  had  for  selling  two  glasses  of  whisky,  even  though  de- 
fendant was  the  servant  of  one  who  had  paid  the  tax  for  the 
sale  of  malt  liquors,  as  by  section  2  (3  How.  Ann.  St., 
§  2283,  c.  5)  all  persons  who  sell  any  spirituous  liquors  by  the 
drinlv  are  retail  dealers. 

People  vs.  Metier,  Michigan,  54  N.  IV.  Rep.  659. 

LICENSE— MICHIGAN— COITNTY  TREASURER  NO  RIGHT  TO  RE- 
CEIPT FOR  TAX  BEFORE  FILING  BOND.— 

Under  the  liquor  tax  law,  which  prohibits  the  appli- 
cant for  a  license  from  engaging  in  the  saloon  business  until 
his  bond  is  approved  and  filed  with  the  county  treasurer, 
such  treasurer  has  no  right  to  receive  and  receipt  for  such 
tax  before  the  filing  of  the  bond. 

Attorney-General  vs.  Wayne  County  Treasurer,  Mich.,  1892. 

LICENSE— MICHIGAN— TWO  OR  MORE  BARS  MAY  OPERATE  IN 
SAME  HOUSE  UNDER  ONE  LICENSE.— 

The  Supreme  Court  of  Michigan  ruled  July  1,  1893,  in 
brief  tliat  tAVO  or  even  a  greater  number  of  bars  may  be 
conducted  for  the  sale  of  litiuor  under  one  license,  provided 
they  are  in  the  same  building  and  operated  by  the  same 
person  who  occupies  the  entire  premises. 

Coiirtright  vs.  Nezvaygo. 

LICENSE— MISSISSIPPI— PETITIONS.— 

Code  Miss.,  section  1103 — providing  that  an  applicant  for 
a  liquor  license  must  file  a  petition  signed  by  a  majority  of 
the  voters;  that  it  shall  lie  over  one  month  for  consideration. 


78  COURT   DECISIONS. 

ami  l<ii-  ilic  roceptifiii  of  tounter  petitions;  and  iliat  any 
name  found  on  both  petitions  sliall  be  counted  against  tlie 
giantinii;  of  tlic  liicnse, — iIik's  not  preclude  one  wlio  lias 
signed  both  a  jietition  and  a  counter  petition  from  with- 
drawing liis  name  from  the  counter  petition  by  sij^jnifying 
iiis  desire  therefor  by  still  another  written  petition. 
Perkins  I's.  Henderson,  Miss.,  9  South.  Ke{>.  S<^J. 

LICENSE— MISSISSIPPI— REQUIRED  FOR  EACH  BAR.— 

A  retail  iicjuor  dealer  (twned  two  biiildiujis,  with  sep- 
arate entrances  on  two  streets,  with  a  partition  wall  at  the 
rear  of  them,  and  in  each  building  maintained  a  barroom, 
comidete  in  its  a|tiM)intiiients  and  attendants,  and  in  no  way 
connected  with  each  other,  except  that  a  doorway  had  biM'U 
cut  through  the  partition  wall :  Held,  that  the  dealer  main- 
tained two  separate  and  distinct  places  of  business,  within 
the  meaning  of  the  law  relating  to  intoxicating  liquors. 
Adotns  vs.  I'raigicomo,  Miss.,  13  South.  Kep.  ^fiJ. 

LICENSE— MISSOURI— STATE    AND    CITY    LICENSES    REQUIRED 
IN  CITIES  OF  OVER  200,000  INHABITANTS.— 

Under  Acts  18!»;{,  p.  14!(,  creating  the  ollice  of  excise 
commissioner  in  cities  of  over  200,(1(10  iidiabitants,  giving 
him  exclusive  jiower  to  grant  drauislio]i  licenses,  and  re- 
quiring payment  to  him  of  s;{.00  fee  for  granting  each  li- 
cense, a  dramsho|t  keeper  in  such  city  must  obtain  from 
him  two  licenses — one  from  the  state,  the  other  from  the 
city,  as  tiieretofore  nMpiired  by  acts  1891,  p.  12S,  and  by 
the  city  ordinances-  ami  for  «>a«  h  license  the  commissioner 
is  entitled  to  his  fee. 

State  7s.  Bell,  .Mo.,  24  S.   W.   Rep.   765. 

LICENSE— MISSOURI— SALE  WITHOUT  LICENSE.— 

W  liere  a  statute  authorizes  a  city  to  collect  a  license 
tax  on  liipior  sellers,  the  power  to  punish  tliem  for  selling 
witiioul  a  license  is  im|died. 

City  of  H'lirrensburg  7-s.  Mel  I  ugh.  Mo.,  jj-  S.  IT.  Rep.  5.?^. 


LICENSE.  79 

LICENSE— NEBRASKA— VOID  IF  ISSUED  ON  CREDIT.— 

The  couut^^,  city  aud  village  boards  of  tliis  state  have 
uo  authority  to  issue  liquor  license  on  credit,  aud  a  license 
issued  without  payment  in  full  of  the  fee  prescribed  there- 
for is  void. 

Zielke  vs.  State,  Neb.,  53  N.  IV.  Rep.  loio. 


LICENSE— NEBRASKA— PHYSICIANS     AND     DRUGGISTS     WITH 
PERMITS  EXCEPTED  FROM  LICENSE  LAW.— 

Uuder  the  act  amendatory  aud  supplemental  of  chapter 
50  of  the  compiled  statutes  of  1885,  entitled  "Liquors,"  it  is 
unlawful  for  any  person  to  keep  for  the  purpose  of  sale, 
without  license,  any  malt,  spirituous,  or  vinous  liquors.  Phy- 
sicians or  druggists  having  permits  for  the  sale  of  liquors 
for  medicinal,  mechanical,  chemical  or  sacramental  pur- 
poses are  excepted  from  the  operation  of  the  act. 

State  vs.  Cloyd,  Nebraska,  52  N.  W.  Rep.  579. 

LICENSE— NEBRASKA— NOTICE    IN    NEWSPAPER    OF    APPLICA- 
TION.— 

^s'otice  of  an  application  for  a  license  to  sell  intoxicating 
liquors  must  be  published  at  least  two  weeks  in  a  news- 
paper published  in  the  county,  having  the  largest  circula- 
tion therein,  before  any  action  can  be  taken  on  the  applica- 
tion. When  the  notice  is  inserted  in  a  daily  paper,  it  must 
be  published  in  it  daily  for  the  statutory  period. 

Rosewatcr  vs.  Pinzensham,  Neb.,  57  N.  W.  Rep.  563. 

LICENSE— NEBRASKA— RIGHTS    OF    REMONSTRANTS     AGAINST 
LICENSE.— 

Where  several  persons  join  in  a  remonstrance  and  ob- 
jection to  the  granting  of  license  to  an  applicant  to  sell 
liquors,  it  is  the  duty  of  the  board  to  which  the  application 
is  addressed  to  set  a  time  for  the  hearing  thereof,  allowing 
the  objectors  a  reasonable  opportunity  to  procure  the  evi- 
dence upon  wliich  they  rely  to  defeat  the  application. 

State  vs.  Coleman,  Nebraska. 


80  COURT   DECISIONS. 

LICENSE— NEBRASKA— MANDAMUS.— 

A  Unaitl  ii|)iiii  \\lii(  li  is  imposed  the  duty  of  heariiifj 
aud  dctiTiiiiiiiii^  applii  iilions  for  liceuses  to  sell  li(|iiors  will 
he  eom]telled.  In  iiiaudannis,  to  eonveue,  and  revoke  a  11- 
( eiisc  ;ii-aiit«'(l.  w  lifif  tiic  fssciidal  i»ro((MMliii;;s  rt'(|iiisitf  lo 
the  granting  of  a  lawful  Ikense  have  not  heeu  complied  with. 
Stale  vs.  Johnson,  Neb.,  55  N.  IV.  Rep.  874. 

LICENSE— NEBRASKA— SCHOOL  DISTRICTS.— 

Moneys  aiisini;  frnm  a  lireuKe  granted  liy  a  village  for 
the  sale  of  into.xicaling  Jiipiors  belong  to  the  school  district 
in  which  such  village  is  located,  and  must  be  ajJitlied  to  the 
supi)ort  of  the  common  schools  in  said  district. 

Guthrie  vs.  Hester,  Neb.,  66  N.  W.  Rep.  853. 

LICENSE— NEBRASKA— LICENSEE    ENTITLED    TO    REPAYMENT 
FOR  UNEXPIRED  TIME  WHEN  LICENSE  IS  CANCELLED.— 

It  is  the  .settled  law  of  this  state,  where  a  litpior  license 
has  been  issued  by  a  city  council,  and  on  appeal  such  license 
is  canceled,  that  the  licensee  is  entitled  to  a  repayment  /'/« 
tuiilu  of  the  sum  paid  for  the  same,  for  the  unexpired  time. 

Chamberlain  vs.  City  of  Tecumseh,  Neb.,  61  N.  W.  Rep.  6^2. 

LICENSE— NEBRASKA— NOTICE  OF  APPLICATION.— 

Where  the  matter  publishe<l  in  each  of  two  e<litions  of 
a  ilaily  paper  is  not  substantially  the  same,  and  each  edition 
has  a  dillerent  list  of  subscribers,  notice  of  an  application 
for  iicjuor  license  is  required  to  be  inserted  in  but  one  tnli- 
tiou  thereof  daily  for  the  requisite  length  of  time;  antl  its  cir- 
culation alone  is  to  be  considered  in  determining  whether 
the  proper  newsjiaper  was  selected. 

Fell  vs.  Kitchen  Bros.  Hotel  Co.,  Neb.,  77  N.  W.  Rep.  344. 

LICENSE— NEW  JERSEY— MUST  NOT  BE  EXCESSIVE.— 

The  Supreme  <'ourt  of  .New  Jersey  has  declared  un- 
constitutional the  law  forbidding  the  sale  of  li(piors  within 
one  mile  of  Ocean  CJrove,  a  iiroliibitioii  camp-meeting  resort. 
The  court  also  holds  invalid  that  provision  of  the  law  uf 
lySJI  which  undertook  to  give  boroughs,  villages  and  town- 


LICENSE.  81 

ships  the  right  to  determine  by  popular  vote  the  amount  to 
be  charged  for  liquor  liienses  within  their  b(»rders.  Under 
the  operation  of  that  law  in  some  localities  the  license  fee 
was  placed  at  a  practically  prohibitive  rate,  while  in  others 
it  was  fixed  at  the  minimum  rate  established  by  the  statute. 
Thus  in  Strafford,  a  township  with  a  population  of  but  1,000, 
the  rate  was  placed  at  $2,000.  The  court  does  not  abso- 
lutely hold  that  rates  may  not  be  fixed  in  the  manner  pro- 
vided, but  says  that  a  license  fee  cannot  be  fixed,  even  by 
}H)pular  vote,  at  so  great  an  amount  as  to  be  prohibitory  of 
license. 

LICENSE— NEW  JERSEY— NOT  REVOCABLE  FOB  SUNDAY  SELL- 
ING. 

The  licenses  of  saloonkeepers  who  are  fined  for  violat- 
ing the  Sunday  law  cannot  be  revoked  on  that  account. 
That  would  be  ])uuishing  a  man  twice  for  the  same  offense, 
which  the  court  holds  to  be  contrary  to  the  settled  rules  of 
common  law  in  the  case  of 

Albert  Lambert,  a  convicted  saloonkeeper  of  Rahzvay,  N.  J., 
Slip.  Ct.  Decision. 

LICENSE— NEW  JERSEY— COUNTY  LICENSE  NO  DEFENSE 
AGAINST  PROCEEDINGS  UNDER  CITY  ORDINANCE.— 

In  a  proceeding  under  the  ordinances  of  the  excise 
board  of  tlie  city  of  (\amden  against  a  person  for  selling 
spirituous  liquors  without  a  license,  the  defendant  cannot 
defend  under  a  license  granted  by  the  board  of  license  com- 
missioners for  Camden  County,  organized  under  the  act  of 
1891,  p.  221. 

State  vs.  City  of  Camden,  N.  /..  28  All.  Rep.  82. 

LICENSE— NEW  YORK—  WHEN  ASSIGNED  FOR  CREDITORS,  FIL- 
ING OF  ASSIGNMENT  OR  POSSESSION  OF  CERTIFICATE  UN- 
NECESSARY.— 

Where  a  liquor  tax  certificate  is  assigned  for  value  as 
against  creditors  of  the  assignor,  neither  filing  of  the  as- 
signment nor  possession  of  the  certificate  assigned  was  nec- 
essary. 

D.  .1/.  Knchlcr  &  Sou  Co.  vs.  Fiebblc.  4/  N.  ]\  Supp.  jdp. 
6 


82  COURT   DECISIONS. 

LICENSE— NEW  YORK— SALOON  LICENSE  ACTUAL  PROPERTY — 
Silling'  ill  SiiiHfiiH-  Cniirl  in  lir<iui<i\  ii,  N.  V..  .Indm' 
Clciiiciit  <li-(iitcil  in  IsiMi  (liiit  :i  salnmi  lin-nsc  is  iutiial 
property,  dial  its  nmrtfiajii'  <»r  sale  iiiiist  In-  rccujinizcd  by 
(he  excise  antlmiincs  issiiinu  it,  ami  that  tlie  innrlfiajicc 
lias  a  rifjlit  (i»  prncnic  its  sale  in  liic  event  of  failure  to  pav 
a  niortjiajre  in  uliii  li  it  is  imjndeil.  Fiiitiier,  tlie  eourt  tle- 
eidetl  that  even  after  the  exi»ii-ation  <>f  a  liiciisc  the  niort- 
fia;i«'e  has  a  lien  on  it.  and  is  entitled  to  the  proceeds  of  its 
sale  because  of  the  privilej;c  of  renewal  it  inherits. 


LICENSE— NEW    YORK— TO    SELL     WITHIN     PROHIBITED     DIS- 
TANCE OF  CHURCH  OR  SCHOOL.— 

Laws  1S!I2,  eh.  401,  as  amended  l»y  laws  IS'Xi,  ch.  4S(I. 
S  43,  provide  that,  no  |ieison  who  shall  not  nave  been 
licensi'd  piiiir  to  the  passa;;e  of  this  ad  shall  hereafter  be 
licen.sed  to  sell  liipiors  in  any  building  for  which  a  license 
does  not  e.\ist  at  the  lime  of  the  jia.ssajie  of  the  act  which 
.shall  be  within  a  certain  distance  of  a  church  or  xhoid 
btiildin;;:  Held,  that  a  pi-rsoii  was  mil  entitled  to  be  li- 
censed to  sell  li<|Uor  in  a  bnildin;:  within  the  prohibited  dis- 
tance because  at  the  lime  of  Hie  passaj;e  of  the  act  he  was 
lieeii.sed  to  sell  li(|uors  in  another  part  of  vhe  city. 

Pcol>lc  vs.  Miirriiy.  A.   )  ..  ./.'  .V.  E.  Rep.  yS^f. 


LICENSE— OHIO— RIGHT     UNDER     OHIO    DOW     LAW     TO     STORE 
STOCK  IN  COOLER — 

<  >ne  who  Irallics  in  spirituous,  \inoiis,  malt  or  intoxi- 
calin;;  li<|nors.  at  a  regular  place  of  business,  and  pass  the 
assessment  of  .^'J.")!!  therefor,  as  retpiired  by  seition  S0'X2, 
snbd.  S.  i;c\.  St..  known  as  llie  "now  l.aw,"  has  tin-  ri^ht 
to  store  all  or  a  p.-iil  of  his  lii|iiiii's  in  a  cnolcr  or  biiildiii;^ 
separate  ami  apart  from  his  re;;nlar  place  of  business,  w  it  h 
out  pa.\  in;;  a  second  assessiiieiil  on  accoiini  of  such  cooh-r  or 
biiildin;.;.  |iro\  ided  no  |iurcliases  or  sales  of  such  liipiors  be 
made  at  such  building;  or  cooler. 

Hanson  x-s.  Luce,  Ohio,  j./  .\'.  E.  Rep.  .7^5. 


LICENSE.  S3 

LICENSE— OKLAHOMA— MALT    LIQUOR    SALE    ILLEGAL    IN    OK- 
LAHOMA.— 

riulei'theorjianif  act,  ])r()vidiiifi'  that  Laws  Xeb.,  cli.  50, 
eutitlod  "Liquors,"  shall  be  in  force  iu  the  territory,  but  uo 
license  shall  be  issued  thereunder,  taken  in  connection  with 
said  chapter  oO,  which  makes  it  a  misdemeanor  to  sell  malt 
liquors  without  a  license,  the  sale  of  such  licjnors  is  illej;al. 

KcUy  IS.  Court er,  Oklalioma,  jfo  Pac.  Rep.  ^J2. 

LICENSE— PENNSYLVANIA— DEALER     NOT     BOUND     BY     ORAL 
AGREEMENT.— 

Tile  Supreme  Court  of  the  state  of  Pennsylvania  has 
decided  a  case  bearing  upon  the  practice  of  the  local  licens- 
ing courts  in  the  matter  of  making  ])rivate  agreements  with 
liqum-  dealers.  According  to  the  ruling  of  the  Supreme 
< 'ourt,  a  liquor  dealer  who  obtains  a  license  from  the  licens- 
ing court  and  pledges  himself  to  certain  conditions  in  order 
to  obtain  it  is  not  bound  by  such  an  agreement,  the  licens- 
ing courts  not  being  authorized  to  make  such  contracts.  The 
case  was  one  in  which  a  dealer  obtained  a  license  upon  the 
understanding  that  he  would  not  be  au  applicant  for  a 
license  iu  the  following  .\ear.  The  dealer  repudiated  his 
promise,  and  the  Supreme  Court  sustains  his  action. 

LICENSE— PENNSYLVANIA— BREWER    CAN    PAY     SALOON     LI- 
CENSE OF  A  PHILADELPHIA  SALOONKEEPER.— 

A  saloonkeei)er  borrowed  $3,000  from  a  bi'ewing  com- 
pany at  the  time  his  license  was  granted  and  gave  a  judg- 
ment note  for  the  amount.  Judgment  Avas  entered  upon 
the  note,  and  the  saloonkeeper  then  took  a  rule  to  have  it 
set  aside  on  the  ground  that  he  did  not  owe  that  sum,  part  of 
the  moiu'y  having  been  used  in  the  purchase  of  the  license.' 
Judge  Gordon  su.stained  the  plea,  deciding  that  it  was 
against  the  law  for  an  outside  party  to  have  an  interest  in  a 
saloonkeeper's  license,  and  that  no  recovery  could  be  made 
on  a  debt  secured  in  this  manner.  The  Sujjreme  Court  com- 
]>lelely  reversing  this  ruling,  and  decided  that  there  was 
nothing  in  the  saloonkeeper's  representations  on  which  col- 
lection of  the  judgment  could  be  defeated. 

Gcniiantoi^ii  Brewing  Co.  vs.  Booth,  Sup.  Court  Pa.,  July,  1894. 


84  COURT   DECISIONS. 

LICENSE— PENNSYLVANIA— MAY  BE  REFUSED  ARBITRARILY. 

A  li(ons«'  niiiv  lie  refused  w  it  limit  iissi<;niiip  anv  reason 
thei'eftir  if  it  aiijieiir  tliat  siicli  decision  is  tlie  result  of  eon- 
sideialion. 

In  re  Spcrriiij;,  j  Pa.  Suf<cr.  Cl..   /?/. 

LICENSE— PENNSYLVANIA— STOCKHOLDERS      IN      DISTILLING 
OR   BREWING   COMPANY   NOT   ENTITLED   TO   LICENSE- 
SI  orkliolflefs  in  disi illino  or  l>re\vinji  companies  are  not 
permitted  to  take  ont  a  license  to  sidl  litpior  at  retail. 
/>/  re  Consumers'  Brewing  Co.'s  Licenses.  7  Pa.  Dist.  R.  lo^t. 

LICENSE— TEXAS— CONSTITUTIONALITY  OF  LAW — 

The  Texas  law,  requirin*:  an  apjdicant  for  li<inor  license 
to  oxecnto  in  advance  a  bond,  in  the  penalty  of  S.'.ODO,  pay- 
aide  to  the  state,  ami  conditioned  that  he  will  not  sell 
liqnf)r  to  any  person  after  havinp  been  notified  by  an  ofticer. 
f)r  by  cei-tain  relatives  of  such  person,  Tiot  to  do  so.  any  of 
whom  are  anthori/.ed  to  sne  on  the  bond  in  case  of  a  breach  ; 
and  further  iniposinj;  a  stiite  and  county  occtipation  tax. 
and  requiring  payment  of  all  taxes  a  year  in  advam-e,  is  not 
in  coi\flict  with  the  fourteenth  amendment  to  the  constitu- 
tion of  tlie  Tnited  Stales;  j)ro\idini:  that  the  ]>rivile;ies  ami 
immunities  of  citizens  shall  not  be  abridfie<l  by  state  laws, 
and  that  no  stale  shall  deprive  any  i-itizen  of  pioperly  with- 
out due  ])rocess  of  law,  nor  deny  to  any  jierson  the  e(|nal  jno 
tection  of  the  laws. 

Giocra  t'j.  Tiernan.  V.  S.  S.  C.  ijt  S.  C.  Ref'.  yjl. 

LICENSE— TEXAS— WHICH  DID  NOT  INDICATE  PLACE  OF  SALE. 
l»efemlant.  having:  a  license  to  retail  intoxiiatin^  li()- 
tiors.  \\hich  did  nol  indicate  the  house  in  which  Ihe  li<|Uor 
should  be  sidii,  as  required  by  law,  set  up  a  bar  in  his  "pro- 
eery"  bnildiuLr.  ami  also  one  in  an  adjacent  building  desij:- 
naled  as  his  "saloon,"  where  he  sold  liquor  by  the  drink  and 
posted  his  license:  Held,  that  these  facts  were  insufticient 
to  support  an  indictment  for  sellinp  li(pior  without  a  li- 
cense. 

Pearce  vs.  Slate.  Tc.x:.  ^j  S.  W.  Rep.  697. 


LICENSE.  85 

LICENSE— TEXAS— PAYMENT  OF  INTERNAL  REVENUE  TAX 
MAY  BE  INTRODUCED  IN  EVIDENCE  IN  TEXAS.— 

Ou  a  prosecutiou  for  selling  iutoxicaling  liquors  with- 
out a  state  or  county  license,  the  paying  of  an  internal 
revenue  ta\  to  the  United  States  for  selling  liquor  may  be 
shown  by  a  copy  of  entries  from  a  book  kept  in  the  internal 
revenue  office,  which,  under  the  internal  revenue  laws,  is 
required  to  show  the  names  of  persons  who  have  paid  such 
tax. 

Gersteinan  vs.  State,  Tex.,  jj  5.  IV.  Rep.  557. 

LICENSE— WISCONSIN— IS  NOT  TRANSFERABLE.— 

Peter  J.  Backes  was  granted  a  license  by  the  town 
board  of  Spencer,  Marathon  County,  Wis.,  July  6,  1897, 
and  a  few  months  later  assigned  his  license  to  one  Bayne. 
The  town  board  sanctioned  the  transfei'.  After  he  had  sold 
liquor  under  this  license  for  several  weeks  he  was  arrested, 
charged  with  selling  liquor  without  a  license,  and  on  appeal 
the  Supreme  Court  held: 

First — The  powers  of  the  town  board  (which  is  on  an 
equal  footing  with  the  common  council)  are  purely  statutory. 
It  could  only  exercise  such  powers  as  were  expressly 
granted  to  it  by  statute,  or  necessarily  implied  from  the 
powers  so  granted. 

Second — A  license  is  granted  as  a  mere  privilege  to  be 
enjoyed  while  the  conditions  and  restrictions  are  complied 
with,  and  implies  special  confidence  and  trust  in  the 
licensee.  From  the  very  nature  of  things  such  a  license 
is  not  assignable  at  common  law.  The  fact  that  Bayne 
rented  the  saloon  from  Backes,  and  took  an  assignment  of 
his  license,  therefore,  gave  him  no  authority  to  sell  under 
the  license  issued  to  the  latter. 

State  z's.  Bayne,  Wis.,  j^  N.  W.  Rep.  405. 

LICENSE— WISCONSIN— INJUNCTION  WILL  NOT  LIE,  AT  SUIT 
OF  ONE  WHO  WILL  SUFFER  NO  LOSS  BY  ISSUANCE  OF  LI- 
CENSE.— 

Equity  will  not  enjoin  municipal  officers  from  granting 
licenses  for  the  sale  of  intoxicating  liquors   at  the  suit  of  a 


86  COURT   DECISIONS. 

I»rival('  iriiliviiliial    w  liu  will  suflVr  no  sjiccial  dainape  bv 
reason  of  sncli  licciiKes  beiiip:  granted. 

Xast  jx  Town  cf  T.dcn.  Wis..  63  S.  W .  Rep.  ^oo. 

LICENSE— WISCONSIN— POWERS  OF  LEGISLATUBE — 

Tlic  lici'iisiii^  (if  iniitxical  iiiL;  liiiiKns  is  an  I'Xcirisc  of 
tilt'  |)oli('<-  |i<i\vci-,  and  not  of  lii<-  la.xin^  |io\\<m'  of  tii<-  stat*' 
fo  raise  revenne. 

Rock  County  vs.  City  of  Rdgcrtoii.  Wis..  \.  W.  Rep.  30J. 

LICENSE— WISCONSIN— PAYMENT.— 

Tiionj;!!  ili-v.  St.,  ^  ir>4'.l,  idovidinj;  that  a  litpior  license 
sliall  not  b<'  issned  till  tin-  license  fee  is  paid,  docs  not  re- 
quire that  the  fee  shall  ac<(inii»an.v  tlie  ai»|ili(aiioii,  one  who. 
on  ajtplvinji  for  a  license,  jtavs  a  portioji  of  the  fee  and 
o|»ens  his  saloon,  cannot,  on  a  license  beinji  denied  and  his 
saloon  closed  because  of  his  failnre  to  pav  the  balance,  re- 
eover  the  ainonnt  paid. 

Hague  vs.  City  of  Ashland.  Wis..  05  .V.  II'.  Rep.  508. 

LICENSE— WISCONSIN— BREWERS  AGENT— MUST  BE  LICENSED 
TO  SELL  IN  TOWNS  OTHER  THAN  WHERE  BREWERY  IS  LO- 
CATED.- 

Indcr  (Jen.  Laws  lSSr>,  ch.  I'lMI,  providinj,'  that,  if  any 
person  sells  any  into.xicatiii};  liipior  in  any  i|nanlily  without 
lirst  ha\  in;;  obtained  a  license  therefor,  Ik  is  guilty  of  a  mis- 
demeanor. The  a^ent  of  a  brewing  company  who  stdls  beer 
\\itlionl  a  license  to  a  dealer  in  a  town  other  tluin  the  one 
in  whiili  such  comi»any's  brewery  is  loialed  is  ;;nilty  of 
Kiuh  olTeuse. 

Mayer  'c's  State.  Wisconsin.  3?  .V.  W.  Rep.  .f.f.f. 

LICENSE— WYOMING-POWER  OF  CITY.— 

.\  city  ordinance  provided  that,  u|ion  application  for  a 
license  to  sell  inlo.xicat ill;;  liijiiors,  and  compliance  with 
certain  re(|iiirenient.s,  such  license  should  be  issued,  and 
that  all  licenses  should  b(>  subject  to  the  ordinances  and 
re;;iilalions  in  force  at  the  lime  of  the  issuiii;:  thereof.  Wev. 
St.,  jj  Kil,  invested  the  city  with  power  to  enact  ordinances  to 


* 

I 


MUNICIPAL    POWER.  87 

^'k'\\  and  collect  taxes  on  saloons,  li(]nor  sellers,  and  regu- 
late the  same  by  ordinances."  Held,  that  the  city  had  the 
light  to  prescribe  the  locality  in  wiiicli  such  business  should 
be  |ierniitteil. 

.S7a/i'  I'.s-.  City  Council  of  City  of  Cheyenne,  IVyo.,  5^'  Pac.  Rep. 
975- 
LICENSE— WYOMING— DISCB.ETION  AS  TO  ISSUING.— 

Discretion  as  to  issuing  licenses  tor  the  sale  of  intoxi- 
cating liquors  within  certain  limits  is  held  to  be  properly 
granted  to  the  council  by  an  oi'dinance,  where  there  is  char- 
ter authority  to  enact  ordinances  taxing  and  regulating 
that  business.  But  it  is  held  that  such  discretion  must  be 
reasonably  exercised. 

State  of  Wyoming,  Noble  vs.  Cheyenne,  40  L.  R.  A.  Jio. 


CHAPTEK     VIII. 


MUNICIPAL  POWER. 


MUNICIPAL  POWER.— COUNTY  SUPERVISORS  HAVE  NO  POWER 
OVER  CORPORATE  TOWNS.— 

Koach,  a  saloonkeeper  of  Hanford,  was  arrested  for 
vidlatiug  an  order  of  the  county  supervisors,  which  pro- 
Inbits  the  sale  of  intoxicants  between  10  p.  m.  and  5  a.  m. 
lioacli's  attorney  contended  that  since  he  held  a  license 
gi'anted  by  the  corporation  of  the  town  of  Hanford,  the 
tTder  of  the  supervisors  must  be  inoperative.  In  other 
words,  the  contention  Avas  that  the  supervisors  have  no 
])olice  power  withiu  the  limits  of  an  incorporated  town  or 
city,  and  the  Supreme  Court  upholds  this  contention.  By 
section  11,  article  XI  of  the  constitution,  equal  power  is 
given  both  town  and  county  governments,  and  it  is  held 


88  COURT   DECISIONS. 

Ili:it  iiiic  may  nut  < oiillirl  w  itli  the  other  in  matters  of  police 
lefiiilations. 

Santa  Clara  Su(<crinsors  vs.  G.  Slierrer,  Sup.  Court,  California, 
October,  'p4. 

MUNICIPAL  POWER— MAY  BE  DELEGATED  BY  STATE. 

TIk'  j,'»Mi«'i"il  rule  is  that  a  state  le}j;islatiii"e  has  authoi'- 
itv  t(i  iciiniate,  control  and  restrain  the  traffic  in  intoxicat- 
iii^X  lii|ii<iis  w  ithin  its  own  Imrtleis.  Such  aullmiily  liclnuiis 
t(  the  jMilicc  jKiwcr  of  the  state,  anil  may,  suliji'ci  to  con- 
stitutional restrictions,  be  delegatetl  to  the  local  legislative 
bodies  of  munici])al  corjtorations. 

Kcilkopc  :s.  City  of  Dcnzcr,  Colo.,  -'5  Pac.  Kcp.  5?5. 

MUNICIPAL  POWER— COUNTY  IN  GEORGIA  CANNOT  LEVY  AR- 
BITRAJIY  TAX.— 

Tile  Supreme  ('<»uri  of  Georgia  lias  decided  that  a 
county  »an  e.xcrt  ise  only  such  ])o\vei-s  as  are  conferred  on 
it  by  law;  therefore,  when  the  county  autiiorities  of  a  given 
county  iniposeil  an  arbitrary  tax  of  fifty  dollars  for  the  year 
IS'JT  on  all  dealers  in  spirituous  or  malt  liquors,  etc.,  doing 
business  in  that  county,  relying  for  the  power  so  to  do  upon 
liie  pru\  isions  of  section  H»r»,  the  imposition  of  such  tax  was 
nidawful. 

Albany  Bottling  Co.  vs.  Commissioners,  i8p8. 

MUNICIPAL  POWER— ORDINANCE  AGAINST  SOLICITING  OR- 
DERS OVERRULED  BY  STATUTE  OF  STATE  ON  THE  SAME 
SUBJECT.- 

Altliough  sidiciting  onlers  was,  by  a  valid  municipal 
f-rdinauce,  matle  an  offense  against  the  corporation,  at  a 
time  w  lien  smh  an  act  was  not  imliilalde  under  the  crim- 
inal laws  nf  this  slate,  liic  subsequent  enactment  by  the 
Cieneral  Assembly  of  a  statute  making  this  identical  act  a 
crime  or  misdemeanor  de]irived  the  municipal  authorities 
(they  having  no  jurisdiction  over  state  offenses)  of  thei)ow«'r 
to  try  and  |tunish  olTenders  fur  coninntling  Ilie»a<l  in 
question. 

Strauss  r.?.  Mayor,  etc.,  of  IVaycross,  Ga.,  25  S.  E.  Rep.  329. 


MUNICIPAL    POWER.  89 

MTTNICIPAL  POWEE^CITY  MAY  PROHIBIT  DRUNKENNESS   BY 
ORDINANCE.— 

Where  express  authority  is  given  to  a  city  by  its  char- 
ter to  prohibit  drnnkeauess  within  its  borders,  an  ordinance 
passed  in  pursuance  of  that  power  prohibiting  public  drunk- 
enness is  constitutional,  as  an  exercise  of  a  proper  delega- 
tion of  the  police  power. 

City  of  Gallatin  (Mu.)  vs.  Tarwater,  44  S.  W.  750. 

MUNICIPAL  POWER— CANNOT  PROHIBIT  SALE  OF  HOP  TEA.— 

A  city  ordinance  prohibiting  the  sale  of  hop  tea  and 
other  liquors  containing  alcohol.in  insufficient  quantities  to 
intoxicate,  and  commonly  used  as  a  beverage,  is  unauthor- 
ized and  void. 

Grant  vs.  City  of  Fontaiia  (Kansas),  §0  Pac.  104. 

MUNICIPAL    POWER— STATE    PROHIBITION    IN    KANSAS    DOES 
NOT  PREVENT  ENACTMENT  OP  CITY  ORDINANCES.— 

The  passage  of  the  prohibitory  liquor  law  by  the  state 
legislature  does  not  prevent  cities  from  enacting  ordinances 
jjroviding  for  the  control  of  the  liquor  traffic  within  the 
limits  of  such  cities. 

In  re  Tliomas,  Kan.,  ti,j  Pac.  Rep.  iji. 

MUNICIPAL   POWER— ORDINANCE    VOID   IN     ONE     PART,     NOT 
INVALIDATED  IN  OTHER  PROVISIONS.— 

A  provision  of  a  county  ordinance,  which  undertakes  to 
prescribe  the  punishment  of  a  person  conducting  a  saloon 
without  a  license,  and  which  is  void  as  being  in  contraven- 
tion of  Pen.  Code,  §§  19,  435,  which  fix  such  punishment, 
does  not  invalidate  the  other  provisions  of  the  ordinance; 
hence,  on  a  conviction  thereunder,  the  punishment  fixed 
by  the  statute  may  be  imposed. 

Ex  parte,  Stephen,  Cal.,  46  Pac.  Rep.  86. 

MUNICIPAL  POWER— AUTHORITY  TO  DESTROY  LIQUOR  IN  AN- 
TICIPATION OF  RIOT  DENIED.— 

The  power  of  a  city  council  to  order  the  destruction  of 
all  intoxicating  liquors  in  the  city,  and  pledge  the  faith  of 
the  city  to  pay  for  them,  in  anticipation  of  riot,  lawlessness 


90  COURT   DECISIOXS. 

:iii<l  moll,  :is  in  tin-  <-\ aciuit imi  nT  KirliiiKHnl  in  April,  1S(i5, 
is  (Iciiicd  ill  \\'iillacr_vs.  iliclnnniii]  (\'a.),  'M>  1^.  |{.  A.,  ~^'^A, 
()vciiiiliii^lli('liii<ir  ilfcision  in  that  state  wliidi  had  b<M'ii  fol- 
Io\v»hI  by  iIm-  Siipiciiic  ( '(iiiil  nf  the  Initctl  States  in  aiu^lhcr 
case  ;xr(i\\  in;;  (lilt  nf  similar  fatis. 

MUNICIPAL  POWEIl— ORDINANCE  EXCEEDS  CHARTER  POWERS 
WHERE  IT  REVOKES  LICENSE  FOR  SUNDAY  SELLING.— 

A  ( tun  it'tidii  l'(ir  tiic  \i<ilaliiiii  ni'  an  unliiiance  a;:;aiiist 
the  sale  of  intdxicatin^  li(|iior  Ity  a  retail  licinor  dealer  mi 
Sunday,  which  (tperates  as  a  revocation  of  the  license  of 
the  liipKir  dealer,  is  void,  and  the  ordinance  which  confers 
upon  the  conviction  such  an  ojieiation  is  also  void,  as  not 
lieiii<i  wiiliiii  the  charlcicd  |iowcis  of  ilie  coniinon  council 
to  enact. 

.S'/i(/(-  T'.T.  Miiyor  of  City  of  A'(i//7i'iiy.  .V.  /..  ?/  .  /'/.  A'l'/".  .^■ 

MUNICIPAL    CORPORATIONS— AUTHORITY    TO    SELL    LIQUOR- 
INJUNCTION.- 

Neither  the  ";j;eneral  welfare  ( lause,"  usually  found  in 
(he  charters  of  towns  or  cities,  nor  the  special  power  "to 
license  and  re;;iilate  the  niana.iienienl  of  liarrooms,  saloons," 
etc.,  iiKdiidcs  tlie  power  to  run  and  operati'  liarrooms  and 
saloons,  or  to  otherwise  emiiark  the  municipal  coi'|ioration 
liavinj;  aulhority  lo  exer«ise  such  powirs  only,  either  in  the 
hiisiiiess  of  sellin;^  liiinor  or  in  any  oiIht  commercial  enter- 
prise. The  e.xercise  of  such  a  jiower,  Iteiii;;  inconsistent 
with  the  pui'poses  for  which  municipal  cor]iorations  aiv  or- 
dinarily organized,  must  rest  upon  exjiress  leiiislalive  au- 
I  lioi'ily,  and,  in  t  lie  aliseiice  of  such  ant  lioiity,  such  a  |iii\\  er 
does  not  exist. 

Mayor,  rlc,  of  loii'n  of  Leesburg  vs.  Pulmim.  (Ca.),  .'o  .S".  /;. 
Rep.  602. 


SOUTH    CAROLINA    DISPENSARY    ACT.  91 

CHAPTEK     IX. 


SOUTH  CAROLINA  DISPENSARY  ACT. 


STATE   DISPENSARY— LIQUOR   MAY   BE   SHIPPED  TO   INDIVID- 
UALS FOR  THEIR  OWN  USE  IN  SOUTH  CAROLINA.— 

On  May  !»,  ISKN,  the  t^outli  ( "aroliuii  iiqiior  law  was 
aj;aiii  made  the  subject  of  a  decision  by  the  United  States 
Supreme  Court,  which  Avas  handed  down  by  Justice  White. 
The  state  disjiensary  law  havinn  been  amended  since  the 
decisions  holding  it  invalid,  the  decision  deals  with  the  new 
law.  This  law  attempted  to  discriminate  against  other 
states  in  the  shipment  of  liquor  to  individuals  for  their  own 
use  in  South  Carolina,  but,  while  this  inhibition  was  elimi- 
nated and  the  privilege  restored  in  tlie  new  law,  it  was 
coupled  with  conditions  of  inspection  which,  it  was  claimed, 
still  amounted  to  discrimination.  The  Court  in  their  de- 
cision accepted  this  view  of  tlie  case,  holding  that  the 
inspection  pi'ovislon  of  the  law  was  tantamount  to  a  denial 
(jf  the  right  of  interstate  commerce  and,  therefore,  an- 
tagonistic to  the  constitution  of  the  United  States.  The 
Court  held,  however,  that  the  portion  of  law  regulating  the 
sale  of  original  packages  within  the  state  was  valid. 

]  mice  &  Scott  I's.  the  \''audcrcook  Co.  of  California. 

STATE       DISPENSARY— CONSTITUTIONAL       LAW— INTERSTATE 
COMMERCE— INTOXICATING  LIQUORS—. 

There  Is  no  power  in  a  state  to  forbid  the  importation 
of  intoxicating  liquors,  either  under  the  Wilson  act  of  1890, 
or  independently  thereof,  and  one  who  merely  brings  bar- 
rels of  liquor  into  a  port  of  South  Carolina,  and  unloads 
them  on  the  dock,  cannot  be  ptinlshed  under  the  state  dis- 
pensary law. 

E.V  parte  Edgerton,  U.  S.  C.  C.  (S.  Car.),  59  Fed.  Rep.  113. 

STATE  DISPENSARY— LIQUOR  IN  PRIVATE  HOUSE.— 

The  Sujjreme  Court  of  South  Carolina  has  rendered  a 
decision  which  affirms  that  no  man  may  kee])  Inpior  in  his 


!t2  COURT   DECISIONS. 

house  or  place  of  biisiuess  for  a  lawful  purpose,  such  as  per- 
sonal use,  unless  the  vessel  in  which  it  is  kejjt  has  a  cer- 
tificate ujion  it  fntiii  the  State  Li(|iic.i-  ( 'oimiiissittuer. 

STATE  DISPENSARY— INTERSTATE  COMMERCE  — 

Where  one  purchases  intoxicating  liquor  for  his  own 
use  from  ])crsons  outside  the  state,  anil  carries  it  into  the 
state,  and  dues  not  (•onii)l,v  with  tin-  rc^nilations  of  the 
dispensary  law  of  IS!»r>  after  his  arrival  in  the  state,  such 
licpior  is  "contraliand,"  within  Dispensary  Act,  March  0, 
IWltJ,  ii  SI,  jtrovidiiig  that  "any  person  handling  contraband 
liquors  in  the  night  time  or  delivering  the  same  shall  be 
guilty  of  a  misdemeanor." 

State  Z's.  llollcyman,  S.  Car.,  ji  S.  li.  Rep.  362. 

STATE  DISPENSARY— MONOPOLIES.— 

The  act  of  July  -,  JMKI,  to  proti'd.  lrad<'  and  conuiierce 
against  unlawful  restraints  and  Mionoi)olies,  is  not  ap- 
plicable to  the  case  of  a  sUite  which,  by  its  laws,  assumes 
an  entire  moufijioly  of  the  trallic  in  intoxicating  liipiors  (Act 
S.  C,  Jan.  U,  1S!(.">).  A  st^ite  is  neither  a  "person"  nor  a  "cor- 
poration," within  the  meaning  of  the  act  of  (Vjngress. 

Lowensteiti  vs.  Evans,  U.  S.  C.  C.  (S.  Car.),  69  Fed.  Rep.  908. 

STATE    DISPENSARY— CANNOT    OVERRIDE    INTERSTATE    COM- 
MERCE.— 

The  South  Carolina  dispensary  act,  appioved  1  (ecem- 
ber  24, 1S92,  (section  '27>),  providing  I  hat  into.xicating  "liquor 
intended  for  unlawful  sale  in  this  stiile  may  be  seiztnl  in 
transit  and  proceeded  against  as  if  it  were  unlawfully  kept 
and  de|»osit<-d  in  any  place,"  does  not  authorize  a  constable 
to  seize  without  warrant  a  package  of  liipior  shipped  from 
without  the  state,  ami  store<l  within  the  state,  juior  to  th^ 
statute  taking  elTect,  in  the  warelnuise  of  a  railway  com- 
pany, in  the  chaige  of  a  iec(>iver  appoinleil  by  a  I'nited 
States  conn,  ami  i;epi  ilierein  witlnuit  concealment. 

Bound  Z'S.  Sotilli  Ciiroliiiii  k'y.  Co..  V.  S.  C  C.  (S.  Car.).  ^7 
Fed.  Rep.  485. 


MALT   LIQUORS   AND   BREWERS.  93 

STATE    DISPENSAKY— CONSTITUTIONAL    AS    POLICE    REGULA- 
-      TION.— 

A  state  law  prohibiting  tlie  sale  of  liquors  by  others, 
though,  by  authorizing  and  providing  for  the  establishment 
of  dispensaries  for  their  sale  by  agents  of  the  state,  it  recog- 
nizes such  liquors  as  the  subject  of  legitimate  commerce,  is 
a  regulation  of  their  sale,  which  is  a  proper  exercise  of  the 
police  pow'ers  of  the  state. 

Vance  vs.  Vandercook,  U.  S.  Sup.  Ct.,  i8p8. 

DISPENSARY  LAW  DOES  NOT  REPEAL  OTHER  LAWS.— 

The  South  Carolina  dispensary  laws  do  not  repeal  by 
implication  prior  laws  forbidding  the  sale  of  intoxicating 
liquors  in  varioiis  localities  in  the  state. 

Bailey  Liquor  Co.  vs.  Austin,  Sj  Fed.  785. 


CHAPTEK     X. 


MALT  LIQU0R8  AND  BREWERS. 


BREWERS  MUST  PAY  WAREHOUSE  TAX  IN  OHIO.— 

The  (luestiou  of  brewers  paying  the  Dow  liquor  tax  for 
warehouses  was  decided  bj^  the  Supreme  Court  of  Ohio  in 
the  case  of  the  Jung  Brewing  Company,  of  Cincinnati, 
against  Geo.  A.  Talbott,  treasurer  of  Champaign  County, 
as  follows: 

A  manufacturer  of  intoxicating  drinks  who  carried  on 
the  business  of  selling  them  elsewhere  than  at  the  manu- 
factory, is  engaged  in  the  traffic  within  the  purview  of  sec- 
tion 4364-9,  of  the  revised  statutes,  and  subject  to  the  tax 
thereby  imposed. 

It  is  not  essential  to  a  valid  imposition  of  the  tax  that 
the  traffic  be  carried  on  in  a  building  or  structure,  or  fixed 


n4  COURT   DECISIONS. 

liliiic  of  ItUHincss.  Scllinu  :iii(l  ili-livciiiii;  tin-  lii|ii(iis  In 
riisttiiiiiTs  from  a  vcliidc  itnixidcd  for  tliat  imritosc  is  a 
iii(>tli<iil  of  carrviii';  on  tlic  Idisiiii-ss  that  is  sultji'ct  to  ilu' 
tax,  unless  it  is  done  in  connection  with  and  as  part  of  a 
tfallic  in  wliich  the  |iro|iri<(or  is  t-n^ajied  on  wiiiiii  he  has 
I  ai<l  the  tax. 

W'iien  liie  tfaflic  is  so  cjinicd  on  \>\  liie  sale  and  tie- 
liverv  fiom  wagons  as  a  sejiaiale  and  independent  linsiness, 
ami  the  li(Hiois  ai:e  snjijilied  from  a  stofehonse  where  they 
ai-e  kept  on  iiiind  for  sale  in  that  manner,  in  chai';;e  of  a 
local  aj;enl,  the  stofehonse  may  j)foi)eily  lie  re;;afded  as 
liie  seller's  place  of  bnsiness. 

Hanson  7'\.  Luce,  and  Monaglian  X'S.  Luce,  ^o  ()/ii<j  statutes. 
770,  distini;uisliC(i..  .Judgment  affirmed. 

RBEWERS  LICENSE  NOT  NEEDED  IN  ILLINOIS.— 

The  Illinois  Snpicme  ( 'uiiim  has  liande<|  down  a  de- 
( ision  holding  nnconstilntional  and  void  the  ordinance  of 
Chicago  which  fe(|nii-es  a  lirewefs  license  from  all  persons 
selling;  malt  litpior  within  the  city. 

City  of  Chicago  z's.  Henry  Kiel,  agent  Herman  Bergltotf  Brew- 
ing Company  of  Fort  Wayne,  hid. 

BREWERS— LAW   DOES  NOT   PROHIBIT   CARRYING      ON      BUSI- 
NESS.— 

The  Sni>i-eme  ( 'onri  of  I'cnnsv  l\  ania  ludds.  in  ilie  case 
of  the  IMin-nix  I)ie\vini;('onii»any  vs.  Iviimliafiier,  .Ma.\  17, 
1S!)7,  that  the  sec.nid  .section  of  the  Act  of  April  14.  ISC:?, 
reipiiiinji  Hk-  luandin^  of  barrels  and  casks  in  which  li<|nor8 
are  s(dd,  ami  the  ;iivin;;  of  a  certilicale  to  the  purchaser, 
does  not  prohibit  Ihe  prosecntion  of  the  bnsiness  w  Ikmi  its 
provisions  are  not  c<im|ilied  with,  but  only  provides  a  sep- 
ai'ale  pcnallN   fur  a  railinc  lo  obsersc  Ihem. 

BREWING    COMPANY    MAY    HAVE    LICENSE    FOR    DIFFERENT 
BREWERIES  — 

.\  brewing  company  has  a  ri<;ht  to  a  license  for  more 
than  oiH'  Itrewcry  operated  by  it. 

In  re  Consumers'  Braving  Co.'s  Licenses.  7  /'i;.  Disl.  R.  ^0,7. 


MALT    LIQUORS    AND   BREWERS.  '95 

BEER  AND  ALL  MALT  LIQUORS  INTOXICATING.— 

In  a  proseculiou  for  an  illegal  sale  of  beer,  it  is  not 
iiecessary  for  the  jury  to  determine  whetJier  the  liquor  sold 
vas  intoxicatin«i-,  in  addition  to  tindini;;  that  it  was  beer, 
since  beer,  whieh  is  judicially  known  to  be  a  malt  liquor,  is 
an  intoxicatinjjj  liquor,  under  Horner's  Rev.  St.  1897,  sec- 
tion 5313  (Burns'  IJev.  St.  1894,  Section  7277),  pi'ovidinjj 
that  the  words  "intoxicatinp;  liquor"  shall  apply  to  any  malt 
liquor. 

Douglas  z's.  State.  I  ml..  fi3    N.  E.  Rcl'.  2-;8. 

INDIANA  BEER  TAX  VALID.— 

The  State  Supreme  Court  of  Indiana,  in  1894,  decided 
that  the  ordinance  passed  by  the  local  council  of  Indian- 
apolis in  1891,  requirinji  out-of-town  breweries  to  pay  a  tax 
of  11,000  for  the  privilege  of  doing  business  in  this  city,  is 
valid.  The  decision  reverses  the  decision  rendered  by  the 
Circuit  Court. 

BEER  PRESUMED  TO  BE  INTOXICATING.— 

Beer  is  presumed  to  be  intoxicating  within  the  meaning 
of  the  prohibitory  law. 

State  2'S.  May.  Kaii..  _?7  Pae.  Rep.  40/. 

BEERr-JURY  WARRANTED  IN  FINDING  THAT  BEER  IS  INTOXI- 
CATING.— 

Where  defendant's  barkeeper  testifies  that  he  sold 
intoxicating  liquor  to  a  minor,  and  that  it  was  beer,  the  jury 
are  warranted  in  finding  that  the  beer  was  intoxicating. 

Coiiiiiioiiwealth  I's.  Gavin,  Mass.,  ^6  N.  E.  Rep.  4S4. 

"BEER"   UNDERSTOOD  TO   BE  THE  FER.MENTED  MALT   LIQUOR 
IN  COMMON  USE.— 

Witnesses  testifying  to  the  sale  of  "beer"  at  a  drinking 
saloon  where  intoxicating  liquors  are  sold  may  be  under- 
stood as  meaning  the  fermented  malt  beer  in  common  use 
as  a  beverage. 

State  z's.  Diek.  .Miiuirsota.  30  X.  W.  Rep  ^62. 


%  COURT   DECISIONS. 

BEER  SUBJECT  TO  SEIZURE  AND  FORFEITURE — 

Mill!  Iii|ii()i',  ii<liiiittc<l  tn  lie  iiitdxiciitiii^.  is  liable  to 
seizure  ami  forfeit im-  iimler  the  act  jifovitliii};  tiial  "aiiv 
n|tiritii(iiis  li(|ii(>rs"  kept  for  sale  in  vinlatictn  of  law  iiia.v  be 
seized  and  foi-feited. 

State  IS.  Lager  Beer  (N.  H.).  39  .-111.  K.  .'55- 

BEER— SALICYLIC  ACID  IN  BEER  PROHIBITED  IN  OHIO  — 

In  ISitT  till'  Supienie  <"<>iii-t  of  (Hiio  (iecided  tliat  it  is 
an  (dTense  aj^aiiist  the  imic  fond  laws  of  that  state  l<i  use 
salieylie  a<id  in  beef.  The  detision  nf  ilie  cuurt  is  as  fol- 
l<A\s:  "A  sale  of  beer  as  food  contaiiiiiifr  salicvlir  acid 
williotil  a  label  on  tiie  packaj^e  notifvin^  the  purchaser 
thai  it  contains  such  an  ingredient,  is,  when  found  to  be 
poisonous  or  deleterious  to  health  by  its  continuous  or  in- 
discriniinate  use,  an  offense  ajrainst  the  ]iure  fo<id  laws  of 
this  state."" 

BEER— INTOXICATING  QUALITY  A  QUESTION  FOR  JURY.— 

Under  a  statute  which  does  not  siiecilically  name  the 
liquors  the  sale  of  which  as  a  beverage  it  prohibits,  but  con- 
siders and  holds  all  lirpiors  intoxicating;  which  are  spiritu- 
ous, malt,  vinous,  or  fermented,  as  well  as  all  mi.vtures 
thereof  which  will  jiroduce  intoxication,  the  mall  or  in- 
loxicalint;  (|nalilv  of  beer,  when  in  (|iiestiiin.  slimild  be 
shown  b\  the  evidence,  the  weiyhl  and  siitlicietMv  nf  w  lii(  h 
is  for  the  court  or  jur.v,  as  the  case  ma.v  be. 

State  vs.  Siou.v  halls  Brciving  Co.,  S.  Dak..  5*  N.  IV.  Rep.  i. 

BREWERS— CONTRACTS  IN   RESTRAINT  OF  TRADE.— 

.\  ciinlra<  I  i>y  w  liich  I  he  buver  aj;rees  to  keep  for  sale  no 
beer  except  thai  I'lirnislied  liy  llic  seller,  and  file  seller 
a;:rees  to  sell  to  mi  other  persons  at  a  ciMlaiu  l<»\\  11,  is  wilhin 
Savles"  .\nn.  <"iv.  St.  IS'.IT,  arl.  .■»;{!:{,  avoidinj:  cunl rails  to 
restrain  trade,  or  preveni  ccmiiieiiiinn  in  the  sale  of  com- 
modities. 

Te.vas  Hre7>.-ijig  Co.  7'j.  Diirriini,  Te.v.,  40  S.  li'.  Rep.  880. 


DRUGGISTS.  97 

CHAPTEK     XL 


DRUGGISTS. 


DRUGGISTS— PATENT  MEDICINE   OR  DISTILLED   SPIRITS.— 

The  term  "domestic  distilled  spirits,"  as  used  in  the  law 
requiring  retail  liquor  dealers  to  pay  a  special  tax  to  the 
United  States  before  engaging  in  the  business,  does  not 
include  patent  or  proprietary  medicines,  manufactured  and 
sold,  in  good  faith,  for  curative  or  health-imparting  prop- 
erties, although  they  may  contain  a  large  percentage  of  dis- 
tilled spirits  as  one  of  their  essential  ingredients;  nor  does 
the  fact  that  men  with  strong  appetites  for  drink  occasion- 
ally buy  such  preparations  and  by  the  use  of  them  become 
drunk,  furnish  any  adequate  reason  for  classifying  them 
as  distilled  spirits.  The  law,  however,  is  not  to  be  evaded 
by  mere  deceptive  names,  and  if  alcoholic  beverages  in 
which  the  essential  ingredient  is  distilled  spirits,  disguised 
by  aromatic  or  other  drugs,  are  commonly  bought  and  sold 
as  and  for  intoxicating  beverages,  the  same  ai-e  not  to  be 
classed  as  patent  or  proprietary  meilicines,  by  whatever 
names  they  may  be  known,  and  the  seller  thereof  is  liable 
to  the  tax  as  a  retail  liquor  dealer. 

United  States  vs.  IVilson,  U.  S.  Dist.  Court  for  Missouri. 

DRUGGISTS— SALE  OF  MALT  TONICS.— 

Dioiggists  ai'e  subject  to  the  regulations  of  retail  liquor 
dealers  if  a  compound  is  intoxicating  and  is  sold  as  a  bever- 
age, notwithstanding  the  fact  that  the  compound  may  be 
used  as  a  medicine  and  was  so  intended  by  the  manu- 
facturer. 

Internal  Rcveyme  Circular  No.  340.     iSp^. 

SAMPLE  BOTTLES  DO  NOT  REQUIRE  STAMPS.— 

A  medicinal  proprietary  article  or  preparation  which  is 
not  made  for  sale  nor  sold,  or  removed  from  the  place  of 
manufacture  for  sale,  is  not  subject  to  the  stamp  tax.  Hence 
7 


as  COURT   DECISIONS. 

a  UM'ic  saiii|>k'  Ifux  of  a  inoiiriftaiv  iiiotlicine  or  preparation, 
put  up  ami  labi'li'tl,  "For  free  distributiou."  whiih  is  actuall.v 
{iiven  away  by  the  owner  or  proprietor,  does  not  require  a 
war  revenue  stamp. 

Opiiiwn  of  U.  S.  Attorney  Central. 

DRUGGISTS— COLORADO— SATE  FOR  MEDICAL  PURPOSES — 

A  provision  that  an  ortlinante  I'oibidilin;;  (lie  sale  of 
liquor  without  a  lieense  sliall  not  ajtply  to  sales  by  drnp;- 
pists  "upon  the  prescription  of  a  reputabh'  pliysician  an<l 
for  medicinal  purposes"  authorizes  sales  by  dnim;ists  for 
medical  jjurposes  without  a  prescription. 

Prowilt  vs.  City  of  Denver,  Colo.,  5J  I\ic.  Rep. 

DRUGGISTS— CONNECTICUT— DISCRETION      AS      TO      LICENSING 
CONSTITUTIONAL.— 

The  fact  that  discretion  is,  by  section  ;{0f!7,  j,'iven  to 
County  Commissioners  in  f,'ranliuji  to  pharmacists  licenses 
for  usinj^  intoxicatinj;  liipiors  in  tduipoiindiuj;  presciipiions, 
does  not  render  it  unconstitutional,  as  deprivinjj;  persons 
of  projierty  without  due  process  of  law. 

State  vs.  Cray.  Connceticut,  2^  Atl.  Ref>.  JiS. 

DRUGGISTS— INDIANA— DRUG     CLERK     CAN     ONLY     SELL     ON 
PROPER  PRESCRIPTION.— 

The  Appellate  Court  of  Indiana  held  in  the  case  of 
Albert  II.  Caldwell  af^ainst  the  state,  that  a  druj;  clerk  is 
not  justified  in  lillin'r,  on  Sunday,  a  written  prescripiioii 
si^^ned  by  a  jiliysician,  width  reads  (as  translated  into 
English):  "It.  Whisky;  one  (|uart,  for  medicinal  use."  C«ld 
well,  who  keeps  a  dru<;  store  in  .Martinsville,  was  arreste<l  for 
.selling  intoxicating^'  li(|Uor  (Ui  Sunday,  and  attempted  to 
justify  on  the  };round  (hat  Ih>  had  only  tilled  the  prescri|»- 
tion  of  a  jjracticiu};:  jiliysician.  which  he  olTeicd  (o  prove 
was  in  the  ordinary  form  used  by  (he  medical  |>iofcssion. 
and  was  \vor<led  accordint^  to  the  re^^nlatioiis  of  the  Cnitcd 
States  «lisiM'nsatc)ry.     The  ('<inrt  held  that  (he  pre.scnt.at it m 


DRUGGISTS.  99 

of  such  a  prescription,  which  does  not  request  that  the  sale 
shall  be  made  or  the  manner  in  which  the  liquor  shall  be 
used,  is  no  authority  for  selling  whisky  on  Suuday.  A 
druggist  can  only  sell  intoxicatiug  licjuor  on  Sunday  wheu 
it  is  actually  sold  for  medicinal  jturposew,  and  the  druggist 
has  the  burden  of  proving  this. 

Caldwell  vs.  State  (Ind.),  46  N.  E.  6qj. 

DBUGGISTS— IOWA— WHO    IS    ALSO   PHYSICIAN    NO    RIGHT    TO 
SELL  ALCOHOL  FOR  ANY  PURPOSE.— 

Where  a  druggist,  who  was  a  physician,  sold  alcohol, 
to  be  used  in  preparing  a  liniment,  and  the  defense  set  up 
that  the  liquor  was  not  sold  as  a  beverage,  but  for  medical 
purposes,  the  Supreme  Court  held  he  had  no  right  to  sell 
for  any  purpose,  and  he  was  liable. 

Decision  of  Sup.  Ct.,  Iowa,  June,   iSpj. 

DBTTGGISTS— IOWA— PHARMACIST'S  PERMIT.— 

Under  Acts  25th  Gen.  Assem.,  Iowa,  ch.  62,  §  1,  which 
provides  for  the  assessing  of  a  tax  for  selling  liquor  agaiust 
persons  "other  than  registered  pharmacists  holding  per- 
mits,'' such  a  pharmacist  is  not  liable  for  the  tax,  although 
selling  liquor  in  violation  of  his  permit. 

Shonkvcilcr  vs.  Steivart,  la.,  73  jV.  W.  Rep.  479. 

DRUGGISTS— KANSAS— FORM  OF  INFORMATION.— 

An  information  charging  that  at  a  certain  time  and 
place  the  defendant,  "being  then  and  there  a  person  not 
lawfully  and  in  good  faith  engaged  iu  the  business  of  a 
druggist,  did  then  aDd  there  unlawfully  sell  and  barter 
spirituous,  malt,  vinous,  fermented  and  other  intoxicatiug 
liquors,"  beiug  within  the  language  of  paragraph  2527,  Gen. 
St.  1889,  is  sufficient;  but  iu  such  a  case  it  is  the  duty  of 
the  prosecution  to  show  that  the  defendant,  although  hav- 
ing a  permit,  "is  not  a  person  lawfully  and  in  good  faith  en- 
gaged in  the  business  of  a  druggist." 

State  vs.  Tanner,  Kan.,  5/  Pac.  Rep.  iog6. 


H»(i  COURT   DECISIONS. 

DBUGOISTS— KENTUCKY— APPLICATION  FOR  LICENSE.— 

A  ;jfueral  law  docs  not  repeal  a  local  law  unless  it  con- 
flicts therewith  or  unless  the  intention  to  repeal  is  manifest, 
A  sju-cial  act  of  the  Icfrislaf urc  prohil)itin<^  the  sale  of 
spirit  (lulls,  vinous  and  iiuiil  liquors  in  the  town  of  Cohiiiihia, 
except  bv  a  dru<^j;ist  for  niedi«al  purposes  upon  prescription 
of  a  re^nilaf  resident  practiciii;^  idivsician,  has  n<»t  been 
repealed  by  the  provisions  of  the  Kentucky  statutes  as  to  the 
sale  of  liijuor,  the  only  effect  of  the  general  law  upon  the 
sale  of  litiuor  in  the  town  of  Columbia  beinj^  to  recjuire  of 
druggists  a  license  fee  of  ^5(1. 

The  gt'Heral  law  allowing  a  majority  of  the  legal  voters 
of  the  neighborhood  to  defeat  by  a  protest  the  granting  of 
license  to  sell  spirituous  liquors  does  not  apply  to  ajtpel- 
lants'  apjilication  for  license  to  sell  liquor  in  the  town  of 
Columbia  as  a  druggist  upon  the  prescription  of  a  regular 
practicing  physi<ian. 

Court  of  Appeals,  Ky.,  jSp^. 

DKUGGISTS— MICHIGAN— NOT  NECESSARY  TO  SHOW  DRUGGIST 
WAS   NOT  LICENSED   SALOONKEEPER.— 

An  information  reciting  that  defendant,  being  a  drug- 
gist, did  sell  a  (juautity  of  spirituous  liquor,  called  "brandy," 
to  one  S.,  to  be  used  as  a  beverage,  and  which  was  drank 
on  the  premises  by  S.  and  others,  is  suUicient  under  3  llow. 
St.  §  228iU(»,  providing  that  it  shall  be  unlawful  for  any 
druggist  to  sell  spirituous  liquor  to  any  person  to  be  used 
as  a  beverage  autl  to  be  drank  on  tJie  prt-misi's,  though 
the  information  failed  to  show  negatively  that  defendant 
wa«  not  licensed  to  keep  a  saloon  under  other  sections  of 
the  statute. 

I'l-opic  z-s.  Curtis  (Mich.),  $4  N.  W.  Rep.  767. 

DRUGGISTS— MICHIGAN— ONE    ILLEGAL    SALE    INSUFFICIENT 
FOR  CONVICTION  OF  KEEPING  PLACE  FOR  ILLEGAL  SALE — 

A  drtiggist  who  has  coiiiplied  with  the  stiiliitory  pro- 
vision to  entitle  him  t(»  sell  liquor  for  medicinal  purposes 
cannot,  on  proof  t»f  one  illegal  sale  of  liquor  as  a  beverage, 


DRUGGISTS.  101' 

be  convicted  of  keepins;  a  place  for  the  illegal  sale  of  liquors. 
The  prosecution  should  be  for  the  unlaw  ful  sale. 

Maynard  vs.  Eaton  Circuit  Judge  (Mich.),  65  N.  IV.  Rep.  760. 

DETTGGISTS— MICHIGAN— ILLEGAL  SALES.— 

Where  the  complaint  alleged  that  defendant,  not  being 
a  druggist,  sold  liquor  at  retail  without  having  paid  the 
tax,  posted  up  the  notice,  or  given  the  bond  required,  and 
the  testimony  showed  that  defendant  was  a  druggist,  and 
failed  to  show  that  he  had  not  filed  a  bond  as  such,  a  con- 
viction should  be  set  aside. 

People  vs.  Beach  (Mich.),  52  N.  W.  Rep.  10^^. 

DRUGGISTS— MINNESOTA— SELLING      LIQtTOB      WITHOUT      LI- 
CENSE—INDICTMENT.— 

It  is  not  necessary  in  an  indictment  under  sections  1993 
and  2029,  General  Statutes,  1894,  for  selling  intoxicating 
liquors  without  a  license,  to  negative  the  proviso  in  section 
2029  to  the  effect  that  the  provisions  of  the  section  shall  not 
be  construed  so  as  to  prohibit  druggists  from  dispensing 
liquors  in  filling  physicians'  prescriptions.     Order  affirmed. 

State  of  Minnesota  vs.  John  Corcoran  et  al. 

DBUGGISTS— MISSISSIPPI— NOT  LIABLE  IF  TINCTURE   OF  GIN- 
GER IS  USED  AS  INTOXICANT.— 

A  druggist,  in  good  faith,  selling  tincture  of  ginger  as 
a  medicine,  cannot  be  convicted  of  selling  intoxicating 
liquors  because  the  buyer  diluted  the  drug  with  water  and 
drank  it  as  an  intoxicant. 

Bertrand  z's.  State  (Miss.).  18  South.  Rep.  545. 

DRUGGISTS— MISSOURI— CONSTITUTIONALITY      OF      LAW      RE- 
QUIRING PRODUCTION  OF  PRESCRIPTION  IN  COURT.— 

IJev.  St.  1889,  §§  4021,  4622,  prohibiting  a  druggist  from 
selling  liquor  except  on  the  prescription  of  a  physician,  and 
declaring  that  such  prescription  shall  be  carefully  pre- 
served, and  produced  in  court,  or  before  any  grand  jury, 
whenever  required,  and  that,  on  the  failure  of  the  druggist 


1(»2  ,  COURT   DECISIONS. 

to  prodncf  t'msnnfylw'  ftlwill  bo  dcoinod  {iuiltv  of  a  niisde- 
Im■:lHnI•,•.;^^(>  nofitr  IVinnitt  with  Coiisl.,  art,  2,  J  ^-'^  providing 
that  no  person  shall  bo  n-fjuirHl  to  fdrnish  evidence  in  a 
(Tiriiiiial  case  a<jaiiis(  Iiiiiisolf. 

State  vs.  Davis,  Missouri. 

DRUGGISTS— MISSOURI— INFORMATION    FAILFNO   TO    SET    OUT 

NAME   OF   VENDEE— FATALLY   DEFECTIVE.— 

Under  l{ov.  St.  §  4(;21,  iirovidinji  that  any  drupgist  who 
sells  intdxicatiiiL,'  lifpiois  witlMHit  a  prescription,  si^^iied  by 
a  ])liysici<an,  settiiij^  forth  the  uaiiie  of  tin;  [xtsou  for  whom 
the  same  is  jjrescribed,  is  gnilty  of  a  misdemeanor,  an  in- 
forinalion  aj^ainst  a  ilnijigist  for  a  violation  of  such  statute, 
which  fails  to  set  out  tlic  iiairie  of  the  vendee  of  the  liquor, 
is  fat<illy  defective. 

Slate  vs.  Martin,  Missouri. 

DRUGGISTS— TEXAS— NOT   REQUIRED   TO    OBTAIN    LICENSE   TO 
SELL  ON  PRESCRIPTION   IN   LOCAL   OPTION    DISTRICT.— 

The  proviso  in  Acts  ISIt.'^  [).  177.  h'vyiu;^  a  tax  njion  the 
occ»|)ation  of  retail  iiipior  dealers,  tJiat  tJie  act  shall  nut 
exempt  druggists  selling  the  intoxicants  nientione<l  on  prc- 
scri[)tif)ri  of  a  jdiysician  fntni  the  tax  therein  impostnl,  does 
not  authorize  or  refpiire  druggists  in  local  option  districts 
to  obtain  a  license  to  sell  su*li  intoxicants  on  prescription. 

Gibson  vs.  State  (Te.r.),  sp  S.  W.  Rep.  1085. 

DRUGGISTS— WEST   VIRGINIA— SALE    PRESUMED   TO    BE   ILLE- 
QAL,  UNLESS  ON  WRITTEN  PRESCRIPTION.— 

Fn  any  prosecution,  ag.iinst  a  <lruggist  for  selling  alco- 
hol, spirituous  liquors,  or  wine,  if  the  sale  be  |iroven,  it  shall 
be  [iresumed  that  the  sale  was  unlawful,  in  the  absence  of 
Ratisfaclory  proof  to  the  contrary;  but  this  presunifition 
may  be  rebutted  I»y  the  produi  tiun  uf  the  written  prescrip 
tion  of  n  practicing  physician  in  gixnl  stainling  in  his  pro- 
fession, autl  nut  of  iutenii>erale  habits,  ccmiplying  witli  the 
reqnirementH  of  section  fi  of  chapter  .'{2  of  the  Code. 
Slate  -vs.  LUuefield  Drug  Co.  (If.  Wa.),  27  S.  E.  Rep.  350. 


CIVIL   DAMAGES.  103 

CHAPTER     XII. 


CIVIL   DAMAGES. 


CIVIL  DAMAGES— LIABILITY  FOB  MONEY  STOLEN.— 

A  saloonkeeper  is  not  liable  for  money  taken  from  one 
while  intoxicated  on  liquor  sold  to  him  in  his  saloon,  under 
Sand.  &  II.  Dig.  g  4870,  requiring  him  to  give  a  bond  con- 
ditioned to  pay  "all  damages  that  may  be  occasioned  by  rea- 
son of  liquor  sold"  at  the  saloon;  the  liquor  not  being  the 
proximate  cause  of  such  loss. 

Gage  i's.  Harvey  (Ark.),  48  S.  W.  Rep.  S9S. 

CIVIL  DAMAGES— MEASURE   OF   DAMAGES.— 

A  wife  may  be  injured  in  her  means  of  support  where 
her  husband's  ability  to  furnish  her  with  the  comforts  of 
life  is  lessened  or  destroyed,  although  she  may  not  be  de- 
prived of  the  bare  necessaries  of  life. 

Moloney  vs.  Dailcy  (III.),  6-j  III.  App.  437. 

CIVIL  DAMAGES— WHO  ABE  LIABLE.— 

When  damages  for  injuries  caused  by  the  sale  of  intoxi- 
cating liquors  are  sought  to  be  recovered  under  the  dram- 
shop act,  all  tliose  who  have  furnished  liquors  which  con- 
tributed to  create,  or  to  strengthen,  or  to  keep  up  the  habit 
of  drunkenness  are  liable,  both  severally  and  jointly. 

Keller  vs.  Lincoln  (III),  67  111.  App.  404. 

CIVIL  DAMAGES— PBOPER  TO   EXCLUDE  EVIDENCE   THAT   DE- 
FENDANT BEFUSED  TO  SELL  TO  HUSBAND  WHEN  DBUNK.— 

In  an  action  for  damages,  for  the  sale  of  liquor  to  plain- 
tiff's husband,  where  it  is  admitted  that  defendant,  contrary 
to  plaintiff's  repeated  request  and  warnings,  sold  to  plain- 
tiff's husband  the  liquor  which  made  him  drunk,  and  ren- 
dered him  unable  to  work,  it  is  proper  to  exclude  evidence 
that  defendant  refused  to  sell  him  liquor  when  actually 
drunk. 

IVolfe  vs.  Johnson  (III.),  3S  N.  E.  Rep.  886. 


1(11  COURT   DECISIONS. 

CIVIL  DAMAGES— INSTRUCTION  TO  JURY.— 

It  is  propel-  to  iiislnicl  tlic  jiirv  to  tlic  effect  tliat  in  osti- 
matiiif,'  jiliiinl ill's  (liiiiiaj;es  tliey  may  coiisidi-r  not  only  the 
earniii<;s  of  (Icccilcnt  for  any  }iiven  period,  lint  also  the  prob- 
able lenj^th  of  his  life  till  terniinattHl  by  natural  causes. 

Betting  vs.  Hobbctt,  Illinois. 

CIVIL    DAMAGES— CHILDREN    AND    WIFE    MAY    SUE    JOINTLY 
OR   SEPARATELY.— 

Where  the  efl'ect  of  seilinji  litpior  t((  a  man  is  to  deprive 
of  support  his  wife  and  infant  children,  who  reside  togetlier 
and  depend  on  him  for  support,  they  may  jointly  sue  the 
liquor  seller;  tiioufjh  each  has  a  separate  right  of  action. 

Hclmclh  7's.  Bell  (HI.),  57  .V.  E.  Rep.  330. 

CIVIL  DAMAGES— MAY  SHOW  PROXIMATE  CAUSE  OF  DEATH.— 
A  comjilaint  allegiu^r  that  defemlant  unlawfully  sold 
intoxicating  li(]uors  to  plaintifT's  minor  chiUl,  and  suffered 
him  to  drink  the  same  until  he  becami-  intoxi(ate<l,  crazed, 
and  helpless,  inid  that  while  in  this  intoxicated  ouilitiou 
he  wandered  into  t  lie  river  and  was  drowned,  shows  that  the 
sale  was  tiie  pro.ximale  cause  of  the  deatli. 
Boos  vs.  Stale  (hid.),  59  A^.  /■.  AV/>.  797. 

CIVIL   DAMAGES— SALOONKEEPER   IN   INDIANA    IS  RESPONSI- 
BLE FOR  SELLING  LIQUOR  TO  YOUTH  — 

A  saloonkeejier  in  Indiana  is  held  to  be  responsible  for 
selling  lif]in)r  to  a  youth,  who  is  killed  while  uiitler  its  inthi- 
ence,  althougii  liciuor  was  sold  by  bartender.  The  Court 
held  further  that  it  is  not  necessan-  that  the  father  in  |)lead- 

ing  loss  of  stijtpoit  1)_\  (liMi  ji  uf  s<in  should  be  icdMrcd  to  pe- 
cuniary straits. 

///>/>.  Cl.,  Iiidiaihi.  (leeisiott,  iSp6. 

CIVIL    DAMAGES— FATHER    MAY     RECOVER     FOR     DEATH     OF 
MINOR  SON.— 

The  Imliaiia  Supreme  Court  has  handed  down  a  deci- 
sion establishing  a  prece<lent  in  tin-  state.  Josepii  Sliuey,  of 
Huntington,    <ditained     a  verdict    against  Louis  Gauss,  a 


CIVIL  DAMAGES.  105 

IIuntiDgton  saloonkeeper,  for  fGTO  for  selling  liquor  to  Mr. 
Sliney's  minor  sou,  who  went  from  the  saloon  and  was 
drowned  in  the  river.  The  Supreme  Court  affirmed  the 
lower  court  on  the  ground  that  the  person  who  sets  into  ac- 
tion any  force  must  be  responsible  for  the  ultimate  conse- 
quences of  that  force. 

ClVrC     DAMAGES— LIABILITY     FOB     PROXIMATE     CAUSE     OF 
DEATH.— 

In  an  action  on  a  bond  given  by  a  liquor  dealer  under 
Rev.  St.  1881,  §5315,  conditioned  for  the  payment  of  all  judg- 
ments for  civil  damages  growing  out  of  unlawful  sales,  a 
complaint  which  alleges  that  by  reason  of  liquor  sold  by 
the  dealer  to  a  person  while  intoxicated  he  became  extreme- 
ly drunk,  and  unable  to  manage  his  horses,  and  while  driv- 
ing home,  he,  by  reason  of  the  intoxication  so  produced, 
ran  his  team  at  a  reckless  speed  into  a  rut  in  a  highway, 
thereby  throwing  himself  to  the  ground,  and  was  run  over 
and  killed,  show-s  that  the  intoxication  produced  by  the 
liquor  sold  him  by  the  liquor  dealer  was  the  proximate 
cause  of  his  death. 

WalH's.  State  find.),  _^8  N.  E.  Rep.  igo. 

CIVIL  DAMAGES— SALOONKEEPER  RESPONSIBLE  FOR  DAMAGE 
TO  PROPERTY  VALTTES.— 

The  Supreme  Court  of  Indiana  in  1894  decided  that  if 
a  saloon  causes  property  to  depreciate  in  value  it  is  a  nui- 
sance within  the  law  and  can  be  abated,  and  the  person  who 
operates  the  saloon  is  liable  in  damages  to  the  injured  party. 

Haggart  vs.  StchVm,  Indiana. 

CIVIL   DAMAGES— WIFE   MAY   RECOVER    THOUGH     SALE   WAS 
MADE  TO  STRANGER.— 

In  an  action  by  a  wife  for  damages  for  the  sale  of  in- 
toxicatftig  liquors  to  her  husband,  the  fact  that  the  liquor 
drank  by  the  husband  was  bought  by  other  persons  does  not 
preclude  a  recovery. 

Carrier  vs.  Bernstein,  75  N.  W.  Rep.  loyd. 


hh;  court  decisions. 

CIVIL  DAMAGES— ADMINISTRATOR  CANNOT  SUE  FOR.— 

The  District  Court  at  Des  Moiiu's,  l(»\va,  iu  October, 
189S,  docidcd  (hat: 

An  ailiiilnistiator  cannot  hrinj;  action  fdi-  damages 
against  a  saloonkeeper  for  the  death  of  a  man  troni  tlie 
effects  of  liquor  drinking. 

CIVIL  DAMAGES— NOTICE  FORBIDDING  SALE  TO  HUSBAND  BY 
WIFE,  SIGNED  FOR  HER  BY  ANOTHER  PERSON  AT  HER  RE- 
QUEST, IS  SUFFICIENT.— 

In  an  acti(»n  under  I'ub.  St.,  ch.  100,  ;i  2r>,  forlddding  the 
sale  of  li(|uor  to  a  husband  after  "notice"  by  tiic  wife  "in 
writing,  signed  by  licr,"  where  the  notice  given  bore  the 
wife's  name,  but  signed  by  another  jierson  at  licr  re(iuest 
and  in  her  presence,  slie  knowing  the  contents  and  objects 
of  such  notice,  it  was  sullicient. 

Finnegan  vs.  Lucy   (Mass.),  jj  N.  E.  AV/>.  656. 

CIVIL  DAMAGES— EVIDENCE  OF  CONVICTION  FOR  DRUNKEN- 
NESS ADMISSIBLE  TO  SHOW  DAMAGES.— 

In  an  action  by  a  wife  for  damages  for  sale  of  li(|ii((r  to 
her  Inisband,  evidence  of  his  conviction  for  drunkenness 
caused  by  the  liipmr  is  admissible,  not  to  |mo\('  tiie  diiink- 
enness,  but  to  show  damages. 

Luckcr  vs.  Liskc    (Mich.),  70  N.  IV.  A'l/'.  ./.'/. 

CIVIL  DAMAGES— PRINCIPAL  AND  SURETIES  ON  DIFFERENT 
BONDS  MAY  BE  JOINED  IN  A  SINGLE  ACTION — 

I'nder  .">  How.  Ann.  St.,  >;  Ul'SIte,'?,  making  "any  iier.son  or 
persons,"  and,  if  licensed  liquor  dealers,  the  sureties  on  their 
bonds,  wJHt  l)ave  furnished  li(|uors  (o  a  ]>(  rson,  liable,  "joint- 
ly anil  severally,"  for  injuries  sulTered  by  others  by  such  per- 
son's iulo.xicalion  by  said  liquors,  the  |irincipals  and  sure- 
ties on  dilTerent  bonds  may  be  joined  in  a  single  action. 

Franklin  vs.  Frcy  (.Mich.).  6S  ,V.   ;/'.   Rep.  970. 

CIVIL  DAMAGES— LIABLE  FOR  DAMAGE  SUSTAINED  BY  WIFE, 
EVEN  THOUGH  HUSBAND  WAS  HABITUAL  DRUNKARD 
BEFORE  SUCH  SALES  BEGUN.- 

In  an  ailiun  against  a  .saloonkeeper  for  selling  liipior 
lo  plaintiff's  husband,  thereby  injuring  her  means  of  sup- 


CIVIL  DAMAGES.  107 

pcirt,  and  her  feeliugs,  defendant  will  be  liable  for  whatever 
daniaijes  plaintiff  has  sustained  from  his  acts,  thongh  the 
husband  was  an  habitual  drunkard  before  such  sales  began. 
Ford  vs.  Cheveer   (Mich.),  63  N.  W.  Rep,  gyo. 

CIVIL  DAMAGES— MOTHEB  ENTITLED  TO  RECOVER  FOR  DEATH 
OF  ADtTLT  SON,  WHO  CONTRIBUTED  TO  HER  SUPPORT.— 

Acts  1887,  Jv'o.  813,  §  20,  provides  that  every  "parent 
who  shall  be  injui'ed  in  person  or  pritperty  or  means  of  sup- 
port, by  reason  of  the  iutoxication  of  any  person,  shall  have 
a  right  of  action"  against  the  person  who  shall,  by  furnish- 
ing intoxicating  liquor,  have  caused  or  contributed  to  siich 
intoxication:  Held,  that  plaintiff  was  entitled  to  recover 
for  the  death  of  her  adult  son  caused  by  intoxication  result- 
ing from  liquor  furnished  him  by  defendant,  where  the  son 
actually  contributed  to  plaintiff's  support,  though  there  was 
no  legal  obligation  on  him  to  do  so. 

Eddy  vs.  Courtright  (Mich.),  5/  N.   IV.  Rep.  887. 

CIVIL  DAMAGES— WIFE   MAY  RECOVER  FOR   INJURY   TO   HER 
FEELINGS.— 

Where  a  wife  is  injured  in  person,  or  property,  or  means 
of  support  or  "otherwise"  by  reason  of  the  sale  of  intoxicat- 
ing liquors  to  her  husband  (3  How.  St.,  §2283e3),  she  may  re- 
cover for  injuries  to  her  feelings. 

Radlcy  vs.  Seidcr    (Mich.),  58  N.  W.  Rep.  366. 

CIVIL  DAMAGES— ALL  CONTRIBUTING  TO  INTOXICATION  LIA- 
BLE.— 

Under  act  of  1SS7,  making  tlie  saloonkeeper  liable  for 
all  damages  which  result  to  tlie  wife  by  reason  of  the  hus- 
band's iutoxication,  anyone  causing  or  contributing  to  the 
intoxication  is  liable. 

IVaod  vs.  Lent:::    (Mich.),  J4  N.  IV.  Rep.  462. 

CIVIL  DAMAGES— JOINT  LIABILITY  OF  ALL  VENDORS.— 

Under  3  How.  St.,  §  2283e3,  making  all  who  contribute 
by  sales  of  liquor  to  an  intoxication  jointly  and  severally  lia- 


108  COURT   DECISIONS. 

l)le  fur  injuries  n'.s\illin>:  (iicrcfi'uin,  diffcicMil  liquor  selltTS 
who  on  tlio  sauu'  day  sell  l<i  the  same  person  intoxicants, 
wliitli  cause  separate  and  distinct  intoxications,  resulting 
in  injuries  to  others,  are  not  joint  t(U't -feasors,  and  hence  a 
discliarge  of  one  does  not  rch'ase  all. 

Jewell  vs.  Welch  (Mich.),  75  N.  W.  Rep.  283. 

CIVTL  DAMAGES— SALOONKEEPER'S  OWN  DRINKING  NOT 
TRAFFICKING  SO  AS  TO  MAKE  SURETIES  LIABLE.— 

S.,  a  saloonkeejx'i",  \vhil(>  inf oxicnicd  in  his  own  saloon, 
shot  and  killed  the  jilaiiil  iff's  Inisbaml.  Held,  that  the 
drinking  of  the  liquor  by  S.  was  not  a  traffic  in  intoxicating 
liquor,  within  the  meaning  of  the  law,  or  such  as  will  render 
his  sureties  liable  in  an  action  upon  his  bond. 

Curlen  vs.  .^tkhtsnn  (Neb.).  5/  A'^.  IV.  Rep.   I^I. 

CIVIL  DAMAGES— KNOWLEDGE  AND  CONSENT  OF  PLAINTIFF 
TO  THE  FURNISHING  OF  LIQUOR  TO  HUSBAND.  DOES  NOT 
DEFEAT  ACTION.— 

An  action  by  a  widr)w  for  damage  suffered  in  conse- 
quence of  the  furnishing  to  her  deceased  husband  of  intoxi- 
cating liquors  cannot  be  defeated  by  proof  that  such  liquors 
were  furnished  by  the  defendant,  a  licensed  saloonkeeper, 
witli  tlie  knowlcnlgo  and  consent  of  the  plaintifT. 

Kliment  ''s.  Corcoran  (Neb.),  70  N.  W.  Rep.  016. 

CIVIL  DAMAGES— ADMISSION  OF  EVIDENCE  AS  TO  SUPPORT 
OF  MINOR  CHILDREN.— 

Under  the  "civil  damage  act,"  the  fact  that  minor  chil- 
dren are  abl(>  to  support  themselves,  and  Imd  done  so  prior 
to  the  death  of  tlie  father,  is  a  |)rojter  fact  f(ir  the  jury  to 
consider  in  ascertaining  the  amount  of  damages  to  be  al- 
lowed; but  it  is  error  to  instruct  the  jury  Ihat  to  the  extent 
that  a  child  had  in  the  past  supported  himself,  the  law  pre- 
cludes any  recovery;  the  duty  to  support,  and  the  probabil- 
ity of  future  support,  as  well  as  \he  fact  of  past  support, 
being  elements  for  consideration. 

Huston  vs.  Gran    (Neb.),  57  N.  W.  Rep.  403. 


CIVIL   DAMAGES.  109 

CIVIL  DAMAGES— ESSENTIAL  FACTS  TO  BE  SHOWN.— 

In  au  action  on  the  bond  of  a  saloonkeeper,  the  fact  es- 
sential to  be  shown  is  the  disqualification  to  support  those 
thereto  entitled,  caused  or  contributed  to  by  sales  of  intoxi- 
cating- liquors  to  one  upon  whom  legally  devolves  the  duty 
of  furnishing  such  support;  and  this  disqualification  may 
be  either  partial  in  effect  or  limited  in  duration,  by  reason  of 
physical  disability,  or  it  may  become  complete  as  by  death. 

Clundir  vs.  Saivyer    (Neb.J,  60  N.   IV.  Rep.  54J. 

CIVIL   DAMAGES— SURETIES   ON   BOND   LIABLE.— 

A  licensed  dealer  in  intoxicating  liquors  and  the  sure- 
ties upon  his  bond  are  liable  for  the  loss  of  support  sus- 
tained by  the  widow  and  children  of  one  whose  death  was 
contributed  to  by  intoxicating  liquors  drunk  by  him,  and 
which  were  furnished  him  by  the  dealer. 

Schiek  vs.  Sanders  (Neb.),  74  N.  W.  39. 

CIVIL  DAMAGES— LOSS  OF  SUPPOBT.— 

In  an  action  for  damages  by  a  married  woman  against  a 
saloonkeeper  for  loss  of  means  of  support  resulting  from 
the  sale  of  liquors  to  her  husband,  it  is  error  to  instruct  the 
jury  that  habits  of  the  husband,  prior  to  the  acts  complained 
of,  are  immaterial.  Although  the  fact  that  he  drank  to  ex- 
cess will  not  defeat  a  recovery,  yet  such  fact  may  properly 
be  considered  by  the  jury  as  affecting  the  measure  of  dam- 
ages. 

Uldrich  vs.  Gilmore    (Neb.),  53  N.  W.  Rep.  135. 

CIVTL   DAMAGES— LIABLE   IF    LIQUOH,   MERELY    CONTRIBUTES 
TO  DAMAGES.— 

Under  the  statutes  relating  to  damages  caused  by  fur- 
nishing iutoxicatiug  liquors  it  is  not  necessary  that  the 
liquor  furnished,  or  any  resultant  intoxication,  should  be  the 
sole,  or  even  the  principal  cause  of  damage.  It  is  sufficient 
if  it  contributes  to  produce  the  injuries. 

McClellan  vs.  Hein    (Neb),  77  N.  W.  Rep.  120. 


110  COURT   DECISIONS. 

CIVIL  DAMAGES— NOT  LIABLE  FOR  DAMAGE  TO  ANOTHER  BY 
DRUNKEN  MAN  WHO  DID  NOT  BUY  OF  HIM  — 

I'lKlcr  l,;i\\s  1S7;{,  <  li.  (il(i,  iiiaUiiij;  ;i  m-Uci  of  li(|Ui»r 
liiibic  lor  iiijiirits  (o  ollicis  causeil  by  the  iiiloxitali<»u  of 
the  persou  to  \\  liom  ilic  liquor  was  hold,  a  liquor  seller  is  uot 
lialile  where  a  pei-sou  was  injured  In  the  n'lkless  driviiij;  of 
adiiiiikeii  man,  wiio  did  not  Idniself  purchase  (lie  iitpior  liy 
which  he  was  intoxicated,  but  wiiich  was  puichased  by  a 
fiieud,  it  not  beiu^  shown  that  the  diuukeu  p«-ison  was 
a  participant  in  sucli  piircliase. 
Dudley  vs.  I'itrkcr    New   York. 

CIVIL  DAMAGES— NOT  NECESSARY  TO  PROVE  KNOWLEDGE 
OR  CONSENT   OF  LESSOR  TO   SALE.— 

Itisuutesseutial  to  therif^htof  the  plaintiff,  in  an  action 
under  section  t.'Jdl  of  the  Kevised  Statutes  to  subject  the 
premises  where  intoxicating  liquors  were  unlawfully  sold 
to  the  payment  of  the  damages  caused  by  such  sales,  either 
that  the  premises  should  have  bi^en  leased  for  the  purpose  of 
selling  liquor  tiiereou  in  violation  of  law,  or  that  the  owner 
or  lessor  had  knowledge  that  such  liquors  were  to  be  sold 
tbereou,  or  knowingly  permitted  ihe  sales  which  caused  the 
damages.  Such  action  may  be  maintained,  if  tiie  iiremises 
were  leased  to  be  used  for  the  sale  of  intoxicating  liquor,  or 
were  permitted  b^  the  lessor  to  be  so  used. 

Mullen  vs.  I'cck    (Ohio),  si  ^-  l^-  A\'p.  lojj. 

CIVIL  DAMAGES— IF  SON  HAS  NO  FAMILY  RELATION  WITH 
FATHER,  LATTER  CANNOT  RECOVER  FOR  INJURIES  TO 
SON.— 

A  father,  between  whom  and  his  adult  sou  neither  a 
subsisting  family  relation,  nor  that  of  master  and  servant 
was  shown  to  exist,  is  not  a  i)ersou  "aggrieved"  by  injuries 
(o  the  son  res\ilting  from  the  sale  of  li(pior  to  him  while  iu- 
toxicatetl,  within  ilie  mcainng  of  Act  I'a.,  May  8,  1SS4, 
which  renders  the  vendor  of  intoxicating  liquors  to  one  al- 
ready tirunk,  civilly  liable  to  "any  one  aggrieved"  in  jerson 
or  jiropcrly  in  conseinieiice  there<jf;  and  the  father  cannot 


CIVIL  DAMAGES.  HI 

recover  inoney  voluntarily  expended  by  Lim  for  medical 
services,  nursing,  etc.,  in  consequence  of  such  injuries  to  the 
son. 

Veon  I'S.  Crcaloii,  Sup.  Ct.,  Pennsylvania. 

CIVIL    DAMAGES— LIABILITY     OF    SALOONKEEPERS    FOB    EF- 
FECTS  OF   LIQUOR  SOLD.— 

Where  a  saloonkeeper  sold  whisky  to  a  man  who  was 
already  into.xicated,  from  the  effects  of  which  he  fell  in  a 
gutter,  contracted  pneumonia,  and  died;  Held,  his  widow 
entitled  to  recover  under  statute  in  Pennsylvania.  Under 
such  circumstances  saloonkeeper  does  not  escape  liability 
iuiposiHl  by  alleging  that  the  liquor  was  the  proximate 
cause  of  death  and  that  plaintilT  drank  it  voluntarily. 

Pennsylvania  Sup.  Ct.,  i8p2. 

CIVIL    DAMAGES— SELLING    LIQTTOB     TO     HABITUAL    DRUNK- 
AUD.— 

A  Tennessee  saloonkeeper  was  fined  $2,500  for  supply- 
ing liqut)r  after  written  notice  from  the  wife,  and  from 
which  liquor  the  husband  died. 

The  Court  held  on  appeal : 

(1)  Even  though  the  notice  to  cease  selling  to  the  de- 
ceased omitted  to  state  that  he  was  an  habitual  di'unkard, 
it  was  sufficient,  as  the  fact  of  habitual  drunkenness  could 
be  established  otherwise. 

(2)  Even  though  the  notice  was  not  served  by  an  officer, 
this  provision  is  directive  and  not  mandatory,  and  is  for  the 
purpose  of  preserving  the  evidence  in  order  that  an  indict; 
meut  may  be  found. 

CIVIL    DAMAGES— LIQUOB    DEALER'S    LIABILITY    IN    TEXAS— 
STATUTOBY  NOTICE  TO  BE  GIVEN.— 

The  written  statutory  notice  was  given  to  the  dealer  by 
the  wife  prior  to  the  execution  of  the  bond,  the  breach  of 
wliich,  namely,  sale  to  the  husband,  occurred  during  the  life 
of  the  bond.     Held,  principal  and  sureties  liable. 

Halm  Z's.  Dlair  Bros.,  Ct.  of  App.,  Tc.vas,  i8pp. 


Ill'  COURT   DECISIONS. 

CIVIL  DAMAGES— MINOR— ACTION  SHOULD  BE  BROUGHT  BY 
FATHER,  NOT  BY  MOTHER.— 

All  iulion  oil  a  Injiior  »lc'uK*r'.s  boud  for  the  "liquidatt'd 
daiiiaj;«'s"  allowetl  by  the  statute  for  the  sale  of  liquor  to  a 
minor  caniiot  be  uiaiiitaiiusl  by  a  married  woman,  joined 
pro  furiitii  by  lier  liusband,  as  the  cause  of  action  shoiihl  be 
bidU^Mil  i»y  (he  inisbaml. 

Wartelsky  vs.  McGee    (Tew),  50  S.   IV.  licp.  6i). 

CIVIL  DAMAGES— MOTHER  MAY  BRING  ACTION.— 

I'lider  sec.  IM),  ch.  ',V2,  (Vxle  of  Wi-st  Viijiinia,  a  married 
woman,  injured  by  reason  of  unlawful  sales  of  iiito.vicating 
litjuors  to  a  son,  may  maintain  a  suit  for  ilamaj^es,  uotwith- 
standin<^  Ik  r  husbanil,  father  of  siicli  son,  may  be  living. 


CHAPTEK     XIII. 


ILLEGAL   SALE, 


ILLEGAL    SALE— CONVICTION    IRRESPECTIVE     OF     BELIEF    OR 
MOTIVE.— 

Under  Acts  1880-81,  p.  170,  §  1,  which  declares  it  unlaw- 
ful to  manufacture  or  sell  ''any  iuio.xicating  decoction,  ini.x- 
ture,  compounil,  or  bitters  wiiatever,  in  any  quantity  or  for 
any  use  or  iiuiposc,  within  the  limits  of  tiie  counties  of  Clark 
and  Limestone,"  a  person  who  sold  as  medicines,  in  (luanti- 
ties  less  than  a  (|nart,  a  "slicnglhening  ('ordial"  and  a 
"ginger  tonic"  which  contained  sulliiieul  alcohol  to  and  did 
into.xicate  pereons  using  them,  was  rightly  convicted,  irre- 
spective of  his  belief,  motive  or  intention. 

Complait  vs.  Slate  (Ala.),  11  South.  Rep.  dp. 

ILLEGAL  SALE— REFERS  TO  SALE  OR  GIFT.— 

I'lidcr  a  statute  i>rohibiling  "the  selling,  giving  or 
otherwise  disposing  of"  intoxicating  liquors  without  a  li- 


ILLEGAL   SALE.  113 

cenwe,  the  words  *'or  otlieiwise  disposing  of"  refer  to  a  dis- 
position of  tlie  same  class  as  a  sale  or  gift, 

Robcrson  vs.  State  (Ala.),  14  South.  Rep.  ^§4. 

ILLEGAL  SALE— WHETHER  THE  LOAN  OF  BOTTLE  OF  WHISKY 
WAS  A  SUBTERFUGE  OB,  BONA  FIDE,  A  QUESTION  FOB 
JURY.— 

On  a  trial  for  an  unlawful  sale  of  liquor,  the  evidence 
showed  that  defendant  loaned  a  bottle  of  whisky  to  one  who 
promised  to  return  it  in  kind:  Held  that,  if  the  exchange 
was  made  in  good  faith,  it  would  not  be  a  "sale,"  and  defend- 
ant should  be  acquitted,  but  if  it  was  a  subterfuge,  to  avoid 
the  statute,  it  would  be  a  sale,  for  which  defendant  should 
be  convicted,  and  that  the  jury  should  have  been  so  charged. 

Robinson  vs.  State  {Ark.),  zj  S.  IV.  Rep.  2jj. 

ILLEGAL  SALE— TO  FEMALES— INSUFFICIENT  EVIDENCE  TO 
PROVE  SALE  IN  ROOM  NOT  USED  AS  WINE  ROOM.— 

Under  Laws  1891,  p.  315,  forbidding  the  sale  of  liquor 
to  females  in  any  wine  room  kept  in  connection  with  a 
saloon,  evidence  of  such  sale  in  a  room  used  as  a  dining  room 
or  restaurant,  for  lodgers  in  the  upper  part  of  the  saloon 
building,  to  female  servants  in  charge  of  such  rooms,  is  not 
sufficient  to  sustain  a  conviction. 

Walker  vs.  People  (Colo.),  57  Puc.  Rep.  2p. 

ILLEGAL  SALE— A  PERSON  WHO  RECEIVES  MONEY  AND  DE- 
LIVERS WHISKY   MAY   BE    REGARDED   AS    SELLER.— 

In  a  prohibition  county  a  person  who  receives  money 
from  another  with  a  request  to  procure  whisky,  and  who 
shortly  afterward  delivers  tiie  whisky,  may  be  treated . 
as  the  seller,  if  no  other  person  tilling  that  character  ap- 
pears, and  if  it  is  not  shown  where,  how  or  from  whom  the 
whisky  was  obtained. 

Grant  vs.  State    Sup.   Ct.,   Georgia. 

ILLEGAL  SALE— BUYING  FOR  ANOTHER.— 

If  the  accused,  acting  bona  fide  as  the  agent  of  another, 
bought  liquor  for  the  latter  with  the  latter's  money,  and  de- 
livered it  to  the  person  for  whom  it  was  bought,  these  facts 

8 


Ill  COURT   DECISIONS. 

did  not  constitute  a  sale  of  licjuor  by  tlio  accused,  wliethor 
the  person  from  wliicli  lie  houj^lit  was  lejzally  autlmrizi^d  to 
sell  or  not;  but  if,  in  a  prima  fmir  case  of  jruilt,  he  made  a 
statement  to  tbe  jury,  and  tlierein  ;;ave  an  explanation  of 
the  transaction  which  was  a  mere  suhterfuiie  to  cover  up  an 
unlawful  sale  of  licjuor  by  himself,  the  jury  would  he  author- 
ized to  fiiid  him  <:uilty. 

White  vs.  Stale   (Ga.).  K)  S.  E.  Rep.  49. 

ILLEGAL   SALE— IN   COUNTBY.— 

Kev.  St.  1893,  ch.  43,  S  !(»,  makinj]:  it  a  criminal  offense  to 
sell  intoxicatintr  liquors  outside  of  cities,  towns,  and  villages 
"in  any  less  (pianlity  tiian  five  ;,'allons,  and  in  the  ori^jinal 
package  as  put  up  by  tlie  inannfacturer,"  prohibits  sales  of 
less  than  five  gallons,  except  when  contained  in  an  original 
package. 

Tipton  vs.  People   (III.),  40  N.  E.  Rep.  838. 

ILLEGAL  SALE— OFFENSE   IS   FN   THE  SELLING,   NOT  IN  FUR- 
NISHING MONEY  TO  PURCHASE.— 

Money  was  furnished  l)y  a  city  to  a  person,  to  enable 
him  to  buy  beer  to  detect  violations  of  au  nrdinauce.  A  per- 
son willingly  sold  him  beer.  Held,  that  the  offense  was  in 
the  selling,  and  the  accused  could  not  complain  of  the  city's 
acts. 

City  of  Evanston  vs.  Meyers   (III.).  N.  E.  Rep.  204. 

ILLEGAL  SALE— LIQUOR  FOUND   ON   PREMISES   PRESUMPTIVE 
PROOF.— 

On  trial  there  was  no  proof  of  arlua!  sales  of  li<pior,  but 
there  was  evidence  that  defendant's  customers  drank  beer 
which  he  delivered  to  tliem,  and  ihal  iieer  and  whisky  were 
found  in  his  |)remises:  Held  that,  as  he  was  nut  authorized 
to  sell  sncii  Ii(|noi-.  the  linding  of  it  in  his  plaee  i»f  business 
was  picsnmpliv*'  evidei\re  dial  it  was  kepi  there  for  sale,  in 
vi«dation  of  law;  and  that  presum]ilion  was  not  overcome  by 
evasive  testimony  of  ownership. 

State  vs.  farlcy   (lou-a).  .5?  N.  W.  Rep.  10S9. 


ILLEGAL   SALE.  115 

ILLEGAL   SALE— IGNOBANCE    OE   INTOXICATING   QUALITY   NO 
DEFENSE.— 

It  is  no  defense  to  a  prosecution  for  selling  intoxicating 
liquors  that  defendant  did  not  know  that  they  were  intoxi- 
cating. 

State  vs.  Liiidcon  (lozva),  ^4  N.  W.  Rep.  lo^j. 

ILLEGAL       SALE— PURCHASER       NOT       PARTICIPANT       WITH 
SELLER.— 

The  purchaser  of  intoxicating  liquor,  which  is  sold  in 
Tiolation  of  law,  is  not  a  participant  with  the  seller,  and 
therefore  is  not  guilty  as  the  principal  offender. 

State  2's.  Cullins  (Kan.),  jd  Pac  Rep.  56. 

ILLEGAL   SALE— "KEEPING"   LIQUOR   ON   PERSON   INTENDING 
TO  SELL  UNLAWFULLY.— 

A  person  who  has  in  his  pocket,  on  his  person,  intoxi- 
cating liquor,  which  he  intends  to  sell  in  violation  of  law,  is 
guilty  of  "keeping"  intoxicating  liquor  with  intent  to  sell 
the  same  unlawfully. 

Commonwealth  vs.  Ryan  (Mass.),  55  N.  E.  Rep.  d/j. 

ILLEGAL  SALE— TENEMENT.— 

A  building  occupied  as  a  dwelling,  whether  attached 
to  the  land  or  not,  is  a  "tenement,"  within  the  meaning  of 
the  statute  prohibiting  the  keeping  and  maintenance  of  a 
tenement  for  the  illegal  keeping  and  sale  of  intoxicating 
liquor. 

Commonwealth  I's.  Mullen  (Mass.),  44  N.  E.  Rep.  243- 

ILLEGAL  SALE— EVIDENCE  OF.— 

On  trial  of  defendant  for  maintaining  a  building  used  for 
the  unlaAvful  sale  and  keeping  of  liquor,  there  was  evidence 
that  the  defendant  owned  a  neighboring  house,  from  which 
he  was  accustomed  to  carry  beer  to  the  building  occupied  by 
hira,  and  alleged  to  be  a  nuisance,  and  that  this  carrying  of 
beer  was  generally  coincident  with  the  entrance  of  men  into 
the  latter  building:  Hgld,  that  evidence  of  the  discovery  of 
beer  and  Avhisky,  seemingly  defendant's,  in  tlie  cellar  of  the 
neighboring  house,  was  admissible. 

CommomvcaUh  vs.  Lyons  (Mass.),  55  A^.  E.  Rep.  316. 


hi;  court  decisions. 

ILLEGAL  SALE— EFFECT  OF  STATUTE  IN  EXTENDING   BOUND 
ARY   OF  COUNTIES.— 

I'lih.  St.,  eh.  2i;{,  i;l!>,  whitli  pntvitlcs  tliat  "an  olTouse 
coiiiMiittctl  on  tlit>  honmliii'v  line  of  t\v«>  countirs,  or  within 
one  iMimln-il  rods  of  such  line,  may  hv  alh'p-d  to  havf  been 
roniinitt«Ml,  ami  ^^\■.\^  he  prosci  iitnl  ami  imnishfd,  in  either 
ronnt  y,"  in  a  <as»'  wIhtc  (ItrciKhiiif  is  iinliclcd  for  the  local 
offense  of  kt-ejiin^  a  liiimir  nuisance,  lias  the  elTecl  of  extend- 
inj;,  not  only  the  county  line,  hnt  als(»  the  town  line,  for  the 
piirjiose  of  allefjation,  prosecution,  and  ])unishinent,  into  thp 
county  an<l  town  adj(»inini;. 

Commomveallh  vs.  Matthe'vs  (Mass.).  .)<)  N.  E.  Rep.  gi. 

ILLEGAL  SALE— ADMISSIBLE  EVIDENCE — 

On  trial  for  hrin^'inj;  li(|Uor  into  a  town  for  sale  therein 
contrary  to  law.  evidence  that  the  li(inf)r  was  liroufrht  to  a 
j>lace  in  such  town  which  was  tised  for  the  unlawful  sale  of 
liqnor,  is  admissible  to  show  that  defendant  had  reasonable 
cause  to  1)elie\<>  that  the  liquor  was  intended  to  be  sold 
tliere  < ontrary  to  law. 

Conittwmveallh  j's.  Loe7ve  (Mass.),  59  N.  E.  Rep.  iQ?. 

ILLEGAL  SAXE— EVIDENCE.— 

UpoTi  the  trial  for  uiaintaininfr  a  liquor  nuisance,  it  was 
shown  that  iuto.xicaled  ])ersons  had  been  seen  on  defend- 
ant's premises;  tliat  whisky  was  discovereil  in  an  adjoin- 
in;;;  building,  the  key  of  which  was  found  in  defendant's 
house.  IOvid(>nce  was  olTere<l  by  the  state  to  show  that  de- 
fendant's dauiihter  was  seen  ;;oin<i  to  the  adjoininii  lunise, 
and  returned  with  sometliin<;  hidden  under  her  dn-ss;  that 
an  filTicer  seized  this  (diject  from  the  outside,  and  foiind  it  in 
sizr'  and  sliajie  like  a  (piart  bottle;  dial  he  asked  to  see  it, 
and  tli.it  defendant  would  not  permit  him:  lleM,  a<liuissi- 
t)le  not  wiliistamiinj:  the  way  in  which  (he  olhi  er  pot  his 
knowledj,'e  of  the  object  conceale<l. 

Coniwoinveallh  vs.  lydch  (Mass.),  40  N.  E.  Rep.  104. 

ILLEGAL  SALE— WHERE  ORDERED  FOR  ANOTHER.— 

The  defendant,  char;,'ed  with  selling  whisky  to  V  in 
qnantities  less  than  a  j;allon  without  a  license,  is  not  pnilty 


ILLEGAL   SALE.  117 

where  F  got  the  defendant  to  order  the  whisky  for  him  from 
a  dealer,  and  he  delivered  it  to  F  under  the  order. 

JVaddle  7's.  State  (Miss.),  24  So.  Rep.  jii. 

ILLEGAL   SALE— THROUGH  INTERMEDIAHY.— 

One  who,  at  tlie  request  of  a  proprietor  of  a  bar,  though 
not  connected  therewith,  goes  thereto,  and  procures  liquor 
for  a  customer,  handing  the  proceeds  to  the  proprietor,  is 
guilty  of  selling  intoxicating  liquors  to  the  same  extent  as 
to  the  proi)rietor  of  the  bar. 

Beck  2>s.  State  (Miss.),  /j  South.  Rep.  83^. 

ILLEGAL  SALE— EVIDENCE— ERROR.— 

On  a  trial  for  selling  liquor  in  violation  of  a  town  ordi- 
nance, it  is  error  to  admit  evidence  of  two  distinct  sales. 

Naul  vs.  State  (Miss.),  12  South.  Rep.  poj. 

ILLEGAL  SALE— WOMEN.— 

Under  Or.  Laws,  §  201  (Comp.  St.,  p.  578),  making  it  un- 
lawful to  sell  liquor  in  any  place  where  women  are  employed 
or  allowed  to  assemble  for  the  purpose  of  the  business  there- 
in carried  on,  an  indictment  charging  the  sale  of  liquor  in  a 
place  where  women  are  both  employed  and  allowed  to  as- 
semble is  not  bad  for  duplicity. 

State  vs.  Marion  (Mont.),  j6  Pac.  Rep.  1044. 

ILLEGAL  SALE— CONSTITUTIONAL  LAW— NORTH  DAKOTA.— 

Chapter  110  of  the  Laws  of  1S90,  entitled  "An  act  to 
prescribe  the  penalties  for  the  unlawful  manufacture,  sale, 
and  keeping  for  sale,  of  intoxicating  liquors,  and  to  regu 
late  the  sale,  barter,  and  giving  away  of  such  liquors  for 
medicinal,  scientific  and  mechanical  purposes,"  is  not  in 
conflict  with  section  01  of  article  2  of  the  .state  con.stitutiou, 
which  provides  that  "no  bill  shall  embrace  morfe  than  one 
subject,  which  shall  be  expressed  in  its  title,  but  a  bill  which 
violates  this  provision  shall  be  invalidated  thereby  only  as  to 
so  much  thereof  as  shall  not  be  so  expressed." 

State  I's.  Haas,  North  Dakota. 


118  COURT  DECISIONS. 

ILLEGAL  SALE— CONFLICT  OF  TESTIMONY.— 

Ou  coiilliitiii}:  tcsliiiuiny  as  to  (k-feiulant's  illogal  sale, 
thp  rcpufatitiii  for  truth  aii<l  veracity  of  tlw  stiitf's  witness 
beiii};  attacked,  and  defendant  liavin<j:  testilit-d  that  he  did 
not  make  the  sale,  verdict  of  gu'l^y  caunot  be  disturbed. 

ll'illiaiiison  7's.  State,  44  S.  H'.  Rep.  (Tex.),  ntSS. 

ILLEGAL  SALE— LAW  PROVIDING  THAT  PAYMENT  OF  U.  S. 
SPECIAL  TAX  IS  PRIMA  FACIE  EVIDENCE  OF  LIQUOR  SELL- 
ING IS  CONSTITUTIONAL.— 

Act  May  (»,  18IK5,  5  7,  rej^ulating  the  saU'  of  intoxicatinfj 
liquors,  providing  that  tlie  payment  of  the  United  States 
special  license  tax  shall  be  held  to  be  prima  facie  evidence 
that  tlie  persons  payini,'  such  lax  are  eiij^ajied  in  selling 
liqours,  is  not  in  conllict  with  Const.,  art.  1,  j  1."),  giving  the 
right  of  ti'ial  by  jury. 

Flocck  vs.  Slate  (Tex.),  30  S.  IV.  Rep.  794. 

ILLEGAL  SALE— BARN   NOT   "OWN   PRIVATE   DWELLING."— 

A  man's  barn  and  granary  are  not  a  part  of  liis  dwelling 
house  within  Acts  1S>2,  Ko.  41,  which  jiroviiles  that  no  per- 
son shall  give  away  intoxicating  liijuor  unless  he  performs 
the  act  in  his  "own  i»rivate  dwelling." 

State  ?.s-.  Camp  (It.),  24  /Itl.  Rep.  1114. 


CIJArTI']K     XIV. 


SALE   TO   MINOR. 


MINOR— BURDEN  OF  PROOF  ON  DEFENDANT  TO  SHOW  CONSENT 
OF  PARENT.— 

In  a  prosecution  for  s<lling  liquor  to  a  minor,  the  burden 
is  on  defendant  to  show  the  consent  of  the  parent  nv  pei>ion 
having  control  of  (lu-  minor,  i-atlier  than  <>u  the  pi-osecnlion 
ttt  show  I  he  want  of  such  consent. 

Frieberg  vs.  Stale  (.lla.),  10  South.  Rep.  J03. 


SALE    TO    MINOR.  119 

MINOR— SELLING  WITHOUT  LICENSE— PURCHASE  FOR  MINOR. 

When  a  party  with  the  iiiouey  of  a  miuoi*  purchases 
liquor  for  him  he  is  not  only  an  agent  of  the  minor,  which 
is  not  punishable,  but  he  is  also  an  aider  and  procurer  of 
the  sale,  and  therefore  punishable  as  a  principal  in  violating 
the  statute  inhibiting  sale  to  minors.  In  misdemeanors  all 
persons  who  procure,  participate  in,  or  assent  to  the  com- 
mission of  a  crime  are  regarded  as  principals  and  indictable 
as  such. 

Foster  I's.  Stnle,  4^  Ark.,  j6i. 


MINOR— ILLEGAL  TO  SELL  TO  MINOR  FOR  USE  OF  ANOTHER.— 

One  who  sells  whisky  to  a  minor,  who  purchases  in  be- 
half of  an  undisclosed  principal,  is  guilty  of  a  misdemeanor, 
under  S.  &  U.  Dig.,  §  1812  (Laws  1889,  p.  122),  declaring  that 
the  sale  of  liquors  to  a  minor,  without  the  written  consent 
of  a  parent  or  guardian,  shall  be  a  misdemeanor. 

State  7's.  Neelly   (Ark.),  28  S.  IV.  Rep.  Soo. 


MINOR— MERE  ACT  OF  DEFENDANT  IN  PASSING  BOTTLE  IS 
NOT  PROOF  THAT  HE  AIDED  IN  GIFT  OF  LIQUOR  TO 
MINOR.— 

On  a  trial  for  having  unlawfully  given  liquor  to  one  M, 
a  minor,  it  is  error  for  the  court  to  charge  the  jui*y  that,  "if 
you  find  from  the  evidence  that  a  person  other  than  defend- 
ant presented  a  bottle  of  whisky  to  a  crowd  of  persons,  in 
which  »  *  *  M,  a  minor,  was  standing,  and  that  such 
person  ordered  the  bottle  generally  to  be  passed  around  to 
members  of  the  crowd,  «  *  *  and  M,  who  was  a  minor, 
received  the  bottle,  and  drank  of  it,  whether  from  the  hands 
of  defendant  or  other  person,  every  person  who  assisted  to 
pass  the  bottle  would  be  guilty  of  the  offense,  and  you 
should  convict  defendant,"  since  such  charge  makes  the 
mere  act  of  defendant  in  passing  the  bottle  conclusive  evi- 
dence that  he  aided  in  the  gift  of  the  whisky  to  the  minor. 

Miller  I'.v.  State,  Arkansas. 


ILMt  COURT   DECISIONS. 

MINOR— SALE  TO  MINOR  ILLEOAX  EVEN  THOUGH  LIQUOR  IS 
FOR  ADULT.— 

A  [xTsdii  wlio  sells  intoxicafinf;  liquor  to  a  minor, 
though  the  liquor  is  intended  to  be,  and  is,  drunk  by  a  man 
of  full  afjo,  violates  section  204,  Kev.  St.  1S81,  making  it 
unlawful  to  sell  intoxicatiujT;  liquor  to  a  minor. 

Sumner  r.t.  Stale,  hidiona. 

MINOR— BELIEF  AS  TO  AGE  IS  NO  EXCUSE.— 

A  show  iuj;  that,  from  in(iuiri('s  and  the  {^eneral  appear- 
ance of  the  purchaser  of  intoxifatiu<j  liquors,  the  vendor 
was  justilicd  in  bt'lieviii^  he  was  of  aj^c,  is  no  defense  to  an 
action  for  the  statutory  penally  for  selling  liiiuors  to  minors. 

Fielding  vs.  La  Grange,  7J  iV.  IV.  ioj8. 

MINORS— KNOWLEDGE  OF  BEING  UNDER  AGE  NOT  ESSENTIAL 
TO   OFFENSE.— 

Where  the  statute  prohibiting;  the  sale  of  intoxicating 
liquors  to  minors  does  not  make  knowle^lge  that  the  pur- 
chaser is  a  minor  essential  to  the  oDfense,  instructions,  in  a 
prosecution,  therefore,  that  defendant  cannot  be  convicted 
if  the  purchaser  had  the  appearance  of  being  of  full  age,  and 
if  the  sales  were  made  to  him  in  good  faith  in  the  belief  that 
he  was  an  adult,  are  properly  refused. 

Commonwealth  I's.  Gould  (Mass.),  jj  N.  Li.  A't'/i,  05O. 

MINOR— COMPLAINT    NEED    NOT    ALLEGE    DELIVERY    OF    LIQ- 
UOR, OR  FOR  WHOSE  USE  IT  WAS  BOUGHT.— 

Under  Pub.  St.,  ch.  lOU,  §  U,  cl.  4,  which  prohibits  the 
sale  of  liquor  to  a  minor  eitJier  for  his  own  use,  the  use  of 
his  i)ar»'nt,  or  of  any  other  person,  a  complaint  which 
charges  a  sale  to  a  minor  is  sullicieut  without  alleging  a  de- 
livery of  tile  liijuor  to  him,  and  without  any  averment  show- 
ing for  w  hose  use  tJie  liijuor  was  bought. 

Commomvcalth  zs.  Murphy,  Massachusetts. 

MINOR— EVIDENCE  OF  SALOONKEEPER'S  REPUTATION  IN   OB- 
SERVING LAW  PROPERLY  EXCLUDED.— 

On  the  trial  for  selling  liiiuor  to  min(trs,  the  Court 
properly   esclinled    evidence   of   defendants   reputation    in 


SALE    TO    MINOR.  121 

regai'd  "to  observing  tlie  couditions  of  his  license,  and  par- 
ticularly as  to  selling  or  permitting  the  sale  of  intoxicating 
liquors  to  minors,''  and  also  evidence  of  the  reputation  of 
his  saloon;  since  the  rule  that  a  defendant  may  put  in  evi- 
dence his  general  good  reputation  in  regard  to  the  elements 
of  character  involved  in  the  commission  of  the  crime 
charged  against  him  applies  to  acts  involving  moral  turpi- 
tude but  not  to  acts  prohibited  by  penal  statutes, 
Commonivcalth  vs.  Nagle  (Mass.),  ^2  N.  E.  Rep.  861. 

MINOR— ADMISSION  OF  EVIDENCE  FOR  DEFENDANT.— 

In  a  prosecution  for  selling  licjuor  to  a  minor,  where  de- 
fendant sought  to  show  that  he  endeavored  to  comply  with 
the  law,  and  that  his  clerks  acted  under  strict  orders,  which 
would  materiall}'  reduce  the  number  of  sales  he  might  le- 
gally make,  it  was  within  the  discretion  of  the  Court  to  admit 
evidence  as  to  the  number  of  sales  within  a  certain  week, 
excluding  Suuday,  aud  the  number  during  the  week  fol- 
lowing. 

Commonwealth  vs.  .Stevens,  Massachusetts. 

MINORS— MESSENGERS  FOR  PARENTS.— 

Judge  Carey  at  St.  Paul,  Minn.,  discharged  saloonkeep- 
ers arrested  for  selling  to  minors,  on  the  ground  that  the 
minors  acted  only  as  messengers  for  their  parents  or  guard- 
ians and  that  the  sales  therefore  were  legal. 

MINOR— SALES  BY  EMPLOYE— DEFENDANTS  MAY  PROVE  THAT 
SALE  WAS  CONTRARY  TO  THEIR  ORDERS.— 

Kev.  St.,  §J:5S!>,  providing  that  a  sale  of  intoxicating 
liquor  to  a  minor  by  a  clerk  or  agent  shall  be  deemed  the  act 
of  the  principal,  establishes  merely  a  prima  facie  rule  of  evi- 
dence, and,  where  it  appears  that  a  clerk  made  the  sale  in 
defendant's  absence,  defendants  may  prove  by  themselves 
and  the  clerk  that  the  sale  was  without  their  consent,  and 
contrary  to  their  express  orders. 

State  vs.  Weber    (Mo.),  20  S.  W.  Rep.  33. 


1--  L,uun.j       L/CUyO/L/jA  .1. 

MINOR— MISREPRESENTATION  OF  AGE  WILL  NOT  EXONERATE 
SALOONKEEPER.— 

An  old  statute  of  Penusylvania  makes  it  a  iTiriiinal 
olTeiise  to  sell  litjiior  )<»  a  iiiiiioi-,  l»ut  tln"  Icu'isladire  of  1S81 
iiuiile  it  also  a  (  riiiiiiial  olTeiise  for  the  iiiiiior  to  iiiisrepreseut 
bis  a«ie.  This  act  barred  the  proseeution  of  saloonkeepers, 
as  thcv  could  take  counter  proceedini^s  afiainst  the  minor. 
The  liij^h  license  law  of  1.SS7  directjs  the  Court  of  Qviailer 
Sessions  to  revoke  any  license  where  proof  is  given  of  li<iuor 
sales  to  minors.  Judge  Barker  upholds  this  law  and  rules 
that  iMisrc]ires('ntatioii  by  the  minor  will  not  save  the  litjuor 
tiealer.  If  liis  judgnicnl  of  Ihc  <  iistomer's  age  is  not  correct, 
he  must  pay  the  penalty. 

Decision  by  Judge  Barker,  Cambria  County,  Pa.,  July,  1894. 

MINOR— GOOD  FAITH  AND  HONEST  INTENTION  NO  DEFENSE 
IN  SELLING  TO  MINOR,  BUT  THEY  SHOULD  MITIGATE 
PENALTY.— 

One  who  sells  intoxicating  iicjuor  to  a  minor,  though  in- 
nocently ignorant  of  the  fact,  violates  and  incurs  the  pen- 
alty of  the  law,  notwithstanding  the  purchaser  makes  an 
afUdavit  that  he  is  over  the  age  of  21  years.  While  good 
faith  and  honest  inti'Tition  constitute  no  (h-fcnsc,  evidence 
of  that  character  should  be  considered  in  mitigation  of  the 
penalty. 

State  vs.  Sasse    (S.  Dak.),  60  N.  W.  Rep.  853. 

MINOR— SALE  TO  ANOTHER  FOR  MINOR  NOT  AN  OFFENSE.— 

Helling  to  another  and  delivering  tin-  li(|Uor  to  a  minor 
at  the  purcha.ser's  retjuesL  does  not  reuiler  tlie  seller  guilty 
of  selling  or  giving  it  to  the  mimu'. 

ISartman  vs.  State  (Tex.),  43  S.  IV.  984. 


I 


MINOR— DEALER    LIABLE    REGARDLESS    OF    HIS     BELIEF    OF 
AGE  — 

Where  a  minor  is  peiiuiiiiil  to  enter  and  remain  in  a 
retail  deah-r's  jdace  of  business,  such  dealer  and  his  bonds- 
men are  lialde  to  the  penalties  imposed  by  Acts  1S87,  p.  59, 
regardless  of  w  hi-tliei-  tlie  owTiei-  or  his  ag«'nts  in  charge  of 


SALE    TO   MINOR.  123 


such  i^lace  believed,  or  had  reason  to  believe,  that  such 
miuor  vi^as  over  21  years  old. 

State  vs.  Meyer    (Tc.v.),  23  S.  W.  Rep.  427. 

MINOR— SALOONKEEPER  MUST  PROVE  PARENT'S  CONSENT.— 

Ou  the  trial  of  a  persou  charged  with  selling  liquor  to  a 
minor,  it  is  incumbent  ou  defendant  to  prove  that  he  sold  it 
on  the  written  order  of  the  parent,  guardian,  or  person  au- 
thorized to  give  such  order,  since  such  fact  is  peculiarly 
within  defendant's  knowledge. 

'Reynolds  vs.  State    (Tex.),  22  S.  IV.  Rep.  18. 

MINOR^OFFENSE  TO  SELL  TO  MINOR  FOR  ANY  PURPOSE.— 

It  is  an  offense  to  sell  it  to  a  minor  without  the  written 
consent  of  his  parents  or  guardians,  as  required  by  Pen. 
Code,  art.  370,  though  he  intended  to  bum  it  in  a  lamp  used 
by  his  customers  in  lighting  cigars  purchased  by  them  from 
him. 

Ruckcr  vs.  State   (Tex.),  24  S.  VV.  Rep.  go2. 

5TIN0R— IT  IS  SALE  TO  MINOR  WHERE  HE  PURCHASES  LIQUOR 
FOR  AN  ADULT  WITH  ADULT'S  MONEY  AND  WRIT- 
TEN ORDER.— 

A  minor,  going  to  a  saloon  with  money  furnished  by  an 
adult,  and  having  a  written  order  signed  by  him,  bought 
liquor,  which  he  took  to  the  adult,  who  with  others  drank  it. 
The  Court  of  Criminal  Appeals  of  Texas,  following  former 
decisions,  held  that  this  was  a  sale  to  a  minor,  within  the 
statute. 

Horsky  vs.  State,  j6  S.  IV.  Rep.  443. 

MINOR— SALOONKEEPER  IS  LIABLE  WHO  SELLS  TO  ANOTHER 
WITH  THE  KNOWLEDGE  THAT  HE  IS  PURCHASING  FOR 
MINOR.— 

A  saloonkeeper  who,  although  refusing  to  sell  liquors  to 
minors,  sells  tliem  to  a  bystander,  with  the  knowledge  that 
he  is  purchasing  them  for  the  minors,  who  give  the  money 
to  the  bystander,  who  in  turn  pays  it  to  the  seller,  is  liable 
for  selling  or  causing  liquors  to  be  sold  to  minors. 

Starling  vs.  Stale  (Tex.),  30  S.  VV.  Rep.  445. 


124 


COURT  DECISIONS. 


MINOR— DELIVERY   OF  LIQUOB   TO  A   MINOR.  NOT   A   SALE   TO 
HIM.— 

In  the  case  Laiue  vs.  State  28  S.  W.  Reporter,  1040, 
Court  of  Civil  Appeals  of  Texas  the  question  pri'senttnl  is 
whether  the  lliiuor  dealers  violated  the  eoiiditimi  of  their 
bond  fiHbiddiiiji  flit*m  to  st-ll,  or  penniL  to  be  sold,  inloxi- 
catintj  liquor  to  a  minor;  in  other  words,  whether  the  facts 
show  a  sale  to  a  minor.  A  minor  was  with  the  consent  of 
bis  parents  in  the  employ  of  a  tirm  d()inj;  business  near  a 
saloon;  that  a  member  of  this  firm  sent  him  with  a  bucket 
and  ten  cents  to  the  saloon  for  the  purpose  of  purchasinj;  for 
this  membf-r  of  the  firm  a  bucket  of  be«'r;  that  the  minor  in- 
formed the  keeper  of  the  saloon  that  the  beer  was  ftir  one  of 
his  employers;  that  he  {jot  the  beer  and  ii)(»k  it  to  the  party 
who  had  sent  him  for  it.  The  minor  had  frecjuently  before 
this  occasion  been  sent  to  a  saloon  in  like  manner. 

The  Court  held:  The  word  "sale"  is  a  lejjal  term  of 
fixed  and  definite  meaning.  I?y  the  contract  of  sale  the 
property  and  the  title  thereto  pass  to  the  i»uniia.ser.  liere 
the  relati(m  of  seller  and  purchaser  neither  really  nor  ap- 
parently existed  between  the  saloonkeeper  and  the  minor. 
No  title  really  or  apparently  passed  by  the  tiansattion  to 
the  minor.  On  the  conliaiy,  it  really  and  appai-eiilly  passed 
to  the  principal — his  employer,  lie  and  not  the  minor  was 
the  purchaser.  We  are  unable  to  impute  to  tJie  lejiislature 
an  intention  to  include  or  c(»ver  a  transaction  beyond  the 
plain  import  of  the  language  which  it  used  in  the  enact nu-nt 
of  the  statute.  The  sale  was  to  the  employer  and  not  to  the 
minor. 


MINOR— RETAIL  DEALER— BOND.— 

In  an  action  to  rec«tver  statutory  penalties  on  the  bond 
of  a  retail  licjuor  <lealer,  in  which  tiie  breach  alleged  is  that 
such  dealer  permitted  a  minor  to  enter  and  remain  in  his 
place  of  busini'ss,  it  is  no  defen.'^e  that  such  minor  was  a 
partner  in  the  business,  where  he  is  not  a  party  to  tlie  bond. 

Dnike  IS.  State  (Te.r.),  jj  S.  IV.  Rep.  398. 


SALES    ON    SUNDAY    AND    HOLIDAYS.  125 

MINOR  NOT  TO  BE  ALLOWED  ON  PREMISES.— 

The  liquor  law  of  1893,  expressly  repealing  all  parts  of 
acts  inconsistent  therewith  by  making  it  a  breach  of  a  retail 
liquor  dealer's  bond  to  perniit  a  minor  to  enter  and  remain 
on  the  premises,  only  wliere  tlie  licjuors  are  kept  for  sale  "to 
be  drunk  on  the  premises,"  repeals  the  provision  of  the 
liquor  law  of  1887,  making  it  a  breach  of  the  bond  to  allow 
a  minor  on  the  premises,  though  liquors  are  kept  for  sale 
merely  to  be  carried  away  and  used. 

Drake  I's.  State  (Tex.),  2^  S.  VV.  Rep.  620. 

MINOR— UNNECESSARY   TO    AVER  IN   INDICTMENT   THAT   SA- 
LOONKEEPER KNEW  PERSON  TO   BE  MINOR. 

To  make  a  licensed  seller  of  liquors  liable  under  section 
16,  ch.  32,  Code  1887,  for  selling  to  a  minor,  it  is  not  neces- 
sary to  aver  in  the  indictment  that  he  knew,  or  had  reason 
to  believe,  the  person  to  be  a  minor. 

State  vs.  Bear   (W.  Va.),  16  S.  E.  Rep.  368. 


OBAPTER     XV. 


SALES  ON  SUNDAY  AND  HOLIDAYS. 


ELECTION    DAY— GIFT    OF    INTOXICANTS— ILLEGAL    ON    ELEC- 
TION DAY  UNDER  ANY  PRETEXT. — 

Under  Mansf.  Dig.,  §  1850,  making  it  an  offense  to  give 
away  intoxicating  liquors  on  the  day  of  an  election  in  any 
county  in  which  the  election  may  be  held,  it  is  immaterial 
tliat  the  giving  away  of  the  intoxicating  liquor  has  no  refer- 
ence to  the  election,  as  the  statute  makes  no  exception. 

Wolf  z's.  State    (Ark.),  27  S.  W.  Rep.  77. 


126  COURT   DECISIONS. 

SUNDAY— LICENSEE  IN  TOWN  OR  CITY  THAT  TAKES  CONTROL 
OF  LIQUOR  TRAFFIC  CANNOT  BE  TRIED  UNDER  STATE 
STATUTE  FOR  SUNDAY  SALE.— 

(Jen.  St.  Col.  ISS.!,  .siilxl.  IS,  sec.  .'?.S12,  i>r<>vulc.s  that 
towns  .'ind  cifips  sliall  liavc  tlic  "cxclusivi'  ri^ht  to  license, 
regulate,  or  proliiitit  tln'  scllin";  or  {iivinji  away  of  any  in- 
toxicating nialt,  vinous,  luixeil,  or  fermented  liquors,  within 
the  limits  of  the  city  or  town,"  etc.:  IlcM,  tlial  where  a 
town  takes  control  of  its  liquor  tra.flic,  under  tills  statute, 
and  {grants  licenses,  a  licensee  cannot  he  indicted  under  a 
general  statute  of  the  state  iiroliihiiiu'r  "keeping  open  a  tip- 
pling house  on  the  Sahbath  day." 

Cuiiniiigliaiii  z's.  People,  Colorado. 

SUNDAY  SALES— NOT  NECESSARY  TO  SHOW  LIQUOR  WAS 
DHANK  ON  PREMISES.— 

To  justify  a  conviction  of  keeping  open  a  tii)pling  house 
on  the  Sabbath,  it  is  not  necessarv'  to  show  that  the  li<iuor 
sold  was  drunk  on  the  premises;  it  is  enough  that  it  was 
drawn  out  and  delivered  in  open  vessels. 

Harris  vs.  People    (Colo.),  28  Pac.  Rep.   1113. 

SUNDAY  SALE  BY  CLUB.— 

The  mere  fact  that  tiie  .selling  and  drinking  of  into.xi- 
eating  liquors  was  "only  an  incident.,  and  not  the  main  ob- 
ject,'' of  the  incorporation  of  a  social  dul),  will  make  the 
place  where  such  liquors  are  dispensed  and  drunk  noi\e  the 
less  a  tippling  hou.se,  within  the  mt'ainng  of  the  statute  mak- 
ing penal  the  keeping  open  •)f  such  houses  on  the  Sabbath 
day. 

Mohrman  ts.  Stale  (Ga.),  J2  S.  E.  Kep.  i^j. 

SUNDAY— PERMITTING  PERSON  IN  SALOON.— 

The  (lermittiug  a  persf)n  not  a  member  of  tJie  saloon 
profirietor's  family  to  be  in  his  pbn-e  of  business  on  Sunday 
is  of  itself  an  offense. 

State  7's  Malhis  (Intl.),  f,o  N.  E.  ^98. 


SALES    ON    SUNDAY   AND    HOLIDAYS.  127 

CITIZEN  OF  INDIANA  MAY  GIVE  TO  FRIEND  ON  HOLIDAY.— 

On  April  18th,  1899  the  Appellate  Court  of  Indiana  re- 
versed the  decision  of  the  lower  court.  The  Court  held  that 
the  legislature  of  Indiana  has  never  attempted  to  legislate 
directly  upon  the  use  of  intoxicants  by  the  individual  except 
where  such  use  is  carried  to  excess,  and  that,  while  the  law 
fixes  a  jienalty  upon  "whoever  sells  or  gives  away  liquors  on 
a  holiday,"  the  act  must  be  construed  to  mean  men  who  are 
engaged  in  the  traflic,  and  not  a  citizen  who  gives  to  his 
friends  in  a  social  way. 

Tlie  court  further  held  that  while  the  appellant,  Austin, 
was  technically  guilty,  and  there  was  no  intent  on  his  part 
to  violate  the  spirit  or  intent  of  the  law. 

SUNDAY— SALE  IN  DWELLING  HOUSE.— 

The  offense  of  keeping  open  a  tippling  house  on  the  Sab- 
bath day  is  sufficiently  proved  by  evidence  showing  that 
the  accused,  on  at  least  three  different  Sundays  within  the 
same  year,  in  her  dwelling  house,  sold  whisky  by  retail  to 
different  persons,  and  permitted  it  to  be  drunk  on  the 
premises. 

Williams  vs.  State    (Ga.),  28  S.  E.  624. 

HOLIDAY— MAY  BE  FOR  PURPOSES  OF  COMMERCIAL  PAPER 
ONLY  AND  NOT  ONE  ON  WHICH  IT  IS  ILLEGAL  TO  SELL 
LIQUOR. 

Act  March  9,  1891,  entitled,  "An  act  to  amend  an  act 
entitled,  *An  act  in  relation  to  promissory  notes,  bonds, 
checks  and  bills  of  exchange  and  to  designate  tie  holidays 
to  be  observed  in  the  presentment,  acceptance  and  payment 
of  the  same,'  "  and  providing  that  the  30th  day  of  May, 
among  others,  shall  be  a  legal  holiday,  constitutes  it  such 
only  for  the  purposes  of  commercial  paper,  and  does  not 
make  it  a  h(diday  within  the  meaning  of  Rev.  St  1881,  §  2098 
(Rev  St.  1894  §2194),  forbidding  a  sale  of  intoxicating  liquors 
as  a  beverage  on  a  legal  holiday. 

State  vs.  Atkinson  (Ind.),  59  N.  E.  Rep.  5/. 


128 


COURT   DECISIONS. 


SUNDAY— IF  PERSON  FOUND  DOOR  OPEN  ON  SUNDAY  AND 
HELPED  HIMSELF  TO  LIQUOR,  IT  IS  EVIDENCE  OF  GIVING 
AWAY  LIQUOR  ON  SUNDAY.— 

EvidciKc  Iliiif  a  pcrsim  wnlkod  into  tho  di-fcndant's 
Haloon  (III  Siimlav  iimiiiiii^,  in  defendant's  si^lit,  wont  bo- 
hind  the  bar,  an<i  lieipcd  himself  to  a  fjlass  of  whisky,  is  sulD- 
ficnt  to  justify  a  convietinn  for  ^ivinj^  away  iutuxicatiog 
iiqnor  on  Snnday  to  bo  drunk  as  a  beviTajije. 

Baker  7's.  Stole,  Indiana. 

SUNDAY— CANNOT  OPEN  TO  PREPARE  FOR  MONDAY.— 

An  oponinj;  of  a  saloon  to  prepare  for  business  Monday 
is  a  violation  of  the  Iowa  law  which  declares  that  saloons 
shall  not  be  open  at  all  on  Sunday. 

Rosenthal  vs.  Hobson  (la.),  77  N.  W.  Rep.  488. 

SALES  ON  LABOR  DAY.— 

By  Act  Mass.  18ST,  cli.  203,  Labor  Day  was  made  a  lepal 
holiday.  Acts  Ma.ss.  18S8,  eh.  L'54,  !^  1,  prohibits  sale  of  in- 
toxicating liquors  by  common  vitualers  on  certain  specified 
holidays,  but  not  enumerating  Labor  IJay.  Section  2  of 
that  act  prohibits  sales  by  licensed  innlwdders  on  "either  of 
the  days  named"  in  the  first  .section,  except  to  Ixmu  fiik 
guests  or  travelers,  sojourning  at  the  inn.  Acts  18S9,  ch. 
347,  ad<ied  to  the  holidays  named  in  swtion  1  of  the  Act  of 
1888  "Labor  Day." 

Held,  tiat  a  licensed  innholder  could  sell  on  Labor  Day 
only  to  bona  fide  guests  or  travelers  sojourning  at  his  inn. 

SUNDAY  SELLING— "CLOSED"  APPLIES  TO  EVERY  MEANS  OF 
INGRESS.— 
Dt'feiidanCs  liviiiii  room  was  in  llie  rear  of  his  saloon, 
which  had  a  front  door,  and  al.so  a  door  opening  into  tlie 
living  room.  On  one  side  of  the  saloon  was  a  hall,  with  a 
front  door  opt-ning  into  the  saloon,  and  there  was  no  way  of 
getting  from  the  iiall  to  I  lie  living  room  excc-pt  through  the 
saloon.  On  Sunday  three  men  came  into  the  hall,  but  did 
not  g(j  into  the  salocm.  One  asked  for  tobacco,  and  defendant 
stepped  into  the  saloon,  got  it,  and  gave  it  to  him.  The  bar- 
t«'n<ler  passed  through  the  saloon  that  day:     Held,  that  the 


SALES   ON   SUNDAY   AND   HOLIDAYS.  129 

saloon  was  not  closed,  within  3  Ilow.  Ann.  St,  §  2283e,  pro- 
viding that  the  word  "closed"  applies  to  the  back  door  or 
other  entrance,  as  well  as  to  the  front  door;  and  that  in 
prosecutions  under  the  section  it  need  not  be  proved  that 
anv  liquor  was  sold. 

People  vs.  Schottey  (Mich.),  74  N.  W.  Rep.  209. 

SUNDAY— UNNECESSARY   TO   PROVE  SAXE   WITHIN   PARTICU- 
LAR  KOOM.— 

The  keeping  open  of  a  room  on  Sunday  which  is  an 
adjunct  of  a  saloon  and  in  which  liquors  are  served  from 
the  saloon  on  week  days  is  a  violation  of  Pub.  Acts.  1887,  p. 
455,  requiring  the  closing  of  saloons,  etc.,  on  Sunday;  and  it 
is  sufficient  to  show  that  there  was  a  temporary  bar,  where 
liquors  were  furnished  and  drank  by  customers,  and  not 
necessary  to  prove  that  they  were  paid  for  or  technically 
sold  within  the  particular  room. 

People  I's.  Ringsted   (Mich.),  57  N.  IV.  Rep.  519. 
SUNDAY  SALE— FORM  OP  COMPLAINT  SUFFICIENT.— 

How  St.,  §  2283e,  requires  saloons  and  other  places,  ex- 
cept drug  stores,  where  intoxicating  liquors  are  sold,  to  be 
closed  on  the  first  day  of  the  week,  commonly  called  "Sun- 
day": Held,  that  a  complaint  for  violation  thereof  is  suffi- 
cient which  charges  that  defendant  was  the  proprietor  of 
a  place  where  intoxicating  liquors  were  sold,  said  place  not 
being  a  drug  store,  and  that  on  a  stated  day,  which  was 
the  first  day  of  the  week,  commonly  called  "Sunday,"  she 
kept  her  said  place  open,  and  did  not  keep  it  closed,  as  re- 
quired by  law. 

People  vs.   Wheeler    (Mich.),  f,f,  N.   IV.  Rep.  3/i. 

SUNDAY— OPENING   SALOON    EVEN    WITHOUT    SELLING    ILLE- 
GAL.— 

On  trial  for  keeping  a  saloon  open  on  Sunday,  an  in- 
struction that  it  made  no  difference  whether  the  defendant 
sold  any  liquor  or  not,  that  he  had  not  the  right  to  let  per- 
sons, into  the  saloon,  is  not  open  to  objection  on  the  ground 
that  it  assumes  that  defendant  let  persons  into  his  saloon. 

People  7's.  Bowkus  (Mich.),  67  N.  IV.  Rep.  319. 
9 


i:{(t  COURT   DECISIONS. 

SUNDAY     SAXES— OWNER    PRIMA     FACIE    RESPONSIBLE     FOR 
OPENING.— 

Indcr  tlie  ordiii.'inccs  (if  the  Cit.v  (if  Miiiiifapolis  rcciviir- 
inp  saloons  and  jilacps  where  intoxicatinf;  liciuoi's  arc  sold 
to  be  closed  and  kept  eh)sed  on  Sundavs,  the  owner  is  itrinta 
fnrir  responsible  for  such  plaie  hcin;^  ojieii  nii  Snndav. 
whether  he  is  present  or  not. 

Slate  vs.  O'Connor   (Minn.).  fQ  N.  IV.  Rep.  099. 

SUNDAY  SALES— ENGAGING  IN  LABOR.— 

Tomp.  Laws  18S4,  §  933.  provided  that  anv  person  fonnd 
on  Sunday  enjiatred  in  "sellinji  lifpiors,  or  any  other  kind 
of  property,"  or  "enfjajied  in  any  labor,  except  works  <if 
necessity,  charity  or  mercy,"  should  be  punished.  Laws 
1S87,  oh.  2fi,  amended  section  933,  inter  alia,  by  oniittinp  the 
woids  "selliiit:  litpiors,  or  any  other  kind  of  property,"'  and 
imjiosed  tlie  penalty  on  anyone  fovind  on  Sunday  "enjiaped 
in  any  labor,  except  works  of  necessity,  charity  or  mercy": 
Held,  that  a  person  sellinjj;  liquor  was,  notwithstaiuliufi  the 
omission,  eufxajied  in  labor,  witiiin  tiie  meaning:  of  tlie 
amendment. 

Cortesy  vs.  Territory  (N.  Me.r.),  33  Pae.  Rep.  ^o.f. 

SUNDAY  SALE— DENTIST  NOT  PHYSICIAN — 

A  dentist  is  not  a  iiliysician.  niiliin  ("ode,  §  1117,  pro- 
liibitiuf;  the  sale  of  licpioi'  on  Suu(hiy,  unless  prescribed  by 
a  "physician." 

State  vs.  MeMinn   (N.  C).  .'./  S.  E.  Rep.  5.'.?- 

SUNDAY      CLOSING— SALOONKEEPERS      INTENTION      IMMATE 
RIAL  — 

If  liiere  is  any  i)Iace  of  ingress  available  to  the  public 
or  the  place  was  so  kejtt  that  access  mii^ht  be  had  thereto 
on  Sunday,  and  faciiilies  alTorded  for  oblainiii}^  drinks,  it  is 
a  viola  linn  of  the  (ilii(»  law  retpiirinj;  saloons  to  be  closed  on 
Sunday ;  and  saloonkeepers'  intention  iu  aliowinjj  the  salorm 
to  remain  open  is  immaterial. 

Stale  x's.  Heibel    (Ohio).  Sup.  Cl.   1896. 


SALES   ON   SUNDAY   AND   HOLIDAYS.  131 

SALE  ELECTION  DAY.— 

The  "election  day"  mentioned  in  section  6948,  Rev.  St., 
is  a  whole  day  of  twenty-four  hours;  and  the  keeper  of  a 
place  where  spirituoiis,  vinous,  or  malt  liquors  are  habitu- 
ally sold  and  drank  is  required  to  keep  such  place  closed 
during  the  whole  twenty-four  hours  of  the  day  of  any  elec- 
tion. 

Sclmck  vs.  State    (Ohio),  ?./  A^.  E.  Rep.  563. 

SUNDAY— PRIVATE  CITIZEN  IN  HIS  OWN  HODSE  CAN  FURNISH 
LIQUORS  ON  SUNDAY  TO  FAMILY  OB  GUESTS.— 

Section  17  of  the  act  of  May  13,  1887,  entitled  "An  act 
to  restrain  and  regulate  the  sale'"  of  intoxicating  liquors, 
provides  that  "it  shall  not  be  lawful  for  any  person,  with  or 
without  license,  to  furnish  by  sale,  gift,  or  otherwise,  to 
any  person,  any  spirituous,  vinous,  malt  or  brewed  liquors  on 
any  day  upon  which  elections  are  no^y  or  hereafter  may  be  re- 
quired to  be  held,  nor  on  Sunday,  nor  at  any  time  to  a 
minor,"  etc.  Held,  that  this  section  does  not  prevent  the  use 
of  liquors  by  a  private  citizen  on  his  own  table  on  Sunday, 
nor  prohibit  him  from  furnishing  them  to  his  family  or 
guests  at  his  own  house. 

Coiiiiiioinvealth  I's.  Carey,  (Pa.),  25  Atl.  Rep.  140. 

SUNDAY— OPENING  AND  GIVING  AWAY  BEER  ILLEGAL.— 

Ad  ordinance  making  it  a  misdemeanor  to  sell,  deal  out, 
or  give  away  malt,  vinous  or  other  liquors  on  Sunday,  or  to 
keep  open  on  Sunday  any  place  where  liquors  are  sold,  is 
violated  by  a  pror)rietor  of  a  saloon  who  invites  others  to  his 
saloon  on  Sunday,  unlo(  ks  the  door,  and  admits  them,  and 
gives  tliem  beer,  which  they  drink  therein. 

Johnson  vs.  Mayor  of  Chattanooga,  Tenn.,  j6  S.  IV.  Rep.  logj. 

ELECTION  DAY— KEEPING  SALOON  OPEN— VALIDITY  OF  ELEC- 
TION CANNOT  BE  ATTACKED.— 

A  motion  to  quash  an  indictment  charging  defendant 
with  keeping  open  his  saloon  on  an  election  day,  on  the 
ground  that  the  election  was  not  legally  authorized,  will  not 


132  COURT   DECISIONS. 

be  pranted,  as  its  validity  cannot  be  collaterally  attacked, 
where  it  is  held  nnder  the  forms  of  law. 

Wear  vs.  State    (Tex.),  26  S.  W.  Rep.  68. 

SUNDAY— MUNICIPAL  REGULATION  OF  PT.  WOBTH,  TEX.— 

Section  ~,Ct  of  tlu'  cliiirtcr  of  tlio  city  of  Ft.  Worth,  which 
provides  that  the  coninioii  coniK  il  of  said  city  shall  have 
power  "to  close  drinking  houses  ami  all  jilaces  or  estaMish- 
inents  where  intoxicatiii}:  or  fernientiii;;  liquors  are  sold  on 
Sunday,"  does  not  vest  in  the  city  exclusive  power  by  or- 
dinance to  rejiulate,  control,  and  prohibit  the  traffic  in  liquor 
on  Sunday  within  the  corporate  limits  of  the  city,  so  as  to 
supersede,  within  the  city  limits,  the  operation  of  the  state 
laws  ajrninst  such  offense. 

Ginnochio  vs.  State,  Texas.  r8Q2. 


CnAPTETJ     XVT. 


SOCIAL    PLFRS. 


THE  DECISIONS  AS  TO  LIQUOK  SELLING  IN  CLUBS  — 

The  loadiiiic  case  which  holds  (he  disjiensin;^  of  1i(]uors 
by  ;i  club  to  its  members  is  not  a  sale,  under  the  revenue  laws 
of  England,  is  Graff  vs.  Evans,  8  Q.  T?.  Div.  .'^7.'^.  The  same 
result  w;is  renched  by  the  Supreme  Pourt  of  Miissachusrtls 
in  Com.  \  s.  Pomy)hret.  I.*??  Afnss.  121,  by  (he  same  court  a  con- 
viction wns  sustained  where  (he  proof  showeil  (hM(  (he  club 
was  not  a  finiia  file  orfrani/.ntion.  The  Siiiireme  Court  of 
Maryland,  in  Seiiii  vs.  State.  .^)."  Md.  r>f!(^  held  (he  transaction 
not  a  "sale."  So,  also,  the  Suftreme  Court  of  Tennessee  in 
CI  lib  vs.  Com. ,S7  Va.  541,  the  Supreme  Court  of  Virjiinia  held 
that  the  sale  of  liquor  by  the  Piedmont  Club  was  not  such 
a  sale  as  wns  contem]>la(e<l  by  (Ik^  statute.  Tn  State  vs.  Mc- 
Mastcr.  1  I  S.  K.  Kej..  200.  (he  Sui)reiiie  Court  of  South  Caro- 


SOCIAL   CLUB.  133 

lina,  in  deciding  that  a  social  club  is  not  liable  to  pay  license, 
points  out  tliat  much  of  the  seemiug  couliict  of  the  cases 
arises  from  two  causes:  First,  where  the  alleged  club,  as  a 
mattei"  of  fact,  is  not  bona  fide  what  it  purports  to  be,  but 
is  a  mere  device  to  evade  the  hiw  against  retailing  liquor 
without  a  license.  In  all  such  cases,  of  course,  the  club  is 
liable.  And,  second,  from  the  difference  in  the  terms  of  the 
various  acts  upon  the  subject,  each  court  construing  for 
itself  the  laws  and  regulations  of  its  own  state,  in  iJardeu 
vs.  Club,  25  Pac.  Kep.  lUi2,  the  Supreme  Court  of  Montana 
reach  the  same  conclusion  as  the  cases  above  cited.  The 
most  recent  case  is  Koeuig  vs.  iState,  20  fcs.  W.  y35,  in  which 
Judge  Hurt,  for  Court  of  Criminal  Appeals  of  Texas,  reviews 
all  the  late  cases,  pro  and  con,  and  holds  that  the  club  room 
of  a  German  Turnverein,  maintained  in  connection  with  a 
hall  used  lor  the  usual  purposes  of  such  a  society,  and 
equipped  with  periodicals,  billiard  tables  and  card  tables, 
for  the  free  use  of  its  members,  where  intoxicants  are  fur- 
nished without  proht,  to  members  only  for  fees  which  are 
turned  into  the  general  fund,  is  not  a  house  for  retailing 
liquors  within  the  i'enal  Code  of  Texas  (article  355)  which 
prohibits  card  playing  in  such  places. 

INCORPORATED  ASSOCIATIONS— ILLEGAL  SALES.— 

An  incorporated  benevolent  association,  which  sells,  as 
such,  to  its  members,  for  hve  cents  each,  tickets  entitling  the 
holder  at  a  picnic  of  the  association  to  a  glass  of  beer  or 
other  refreshment,  or  to  participate  in  some  amusement,  at 
his  option,  who,  upon  presentation  of  the  ticket,  and  any 
number  he  may  see  ht  to  purchase,  obtains  from  the  asso- 
ciation beer  therefor,  which  beer  is  the  property  of  the  cor- 
poration, as  such,  thereby  becomes  a  dealer  in  malt  liquors, 
within  the  act  of  March  1,  ISTi),  §  18,  which  defines  such 
dealer  to  be  one  wlio  sells  or  offers  for  sale  in  less  quantities 
than  live  wine  gallons  at  one  time  where  he  does  not  deal 
in  spirituous  licjuors.  The  case  would  be  different  where 
the  beer  was  bought  on  previous  contributions  by  the  mem- 


134  COURT   DECISIONS. 

bors,  or  as  <«i|tap(ii<'rs  in  llic  imrthast',  and  the  assessiiu'iit 
was  based  upon  the  i»i(ii«>rfi(iii  taken  or  (onsuuied  by  each 
conliibuldi-,  or  like  cirriiinstaiiee. 

I')iili-(l  Sliilrs  T'.v.  Cilhr,  U.  S.  C.  C.  (Mo.).  5/  Fed.  Rcf'.  (5.5(5. 

SOCIAL  CLUB  WHERE  LIQUORS  ARE  SOLD  IS  A  DAKROOM  — 

A  social  club  wherein  li(|U(trs  are  dispensed  witlHiut 
profit  to  the  members  and  {guests  f<»r  cash  or  on  cretlit,  to  be 
consumed  «iii  the  j)remises,  and  the  numey  so  realized  j^oes 
into  :i  Iniid.  witii  which  th«>  stock  of  lii|nors  is  reph-nished 
from  time  to  tim(>,  is  a  barroom  witliin  tlie  meanin<>;  of  the 
excise  law  of  l^!)l?,  ami  is  not  exempt  from  liie  payment  of 
the  license  fee  fixed  by  the  act. 

Ariity  and  Na7>y  Club  vs.  District  of  Columbia,  8  App.  D.  C.  57  /. 

SOCIAL  CLUB— LIABLE  TO  LICENSE  UNDER  SECTION   11   OF  LI- 
CENSE TAX  LAW  OF  LOUISIANA  — 

Witiiouf  regard  to  trade  or  business,  or  to  the  fact  that 
the  proceeds  are  not  realized  with  a  view  to  judfil,  or  for  a 
livelihood,  inc  <)rj>orate(l  inslii  111  inns,  enfjafjed  in  seliinji  in- 
toxicatini;  iitpmrs  to  theii-  mcmliers,  owe  a  license  nmler  llie 
para^^raph  of  section  11  of  tlie  license  tax  law,  desi^^natinji 
"sales,  };jifts,  or  other  disposition"  as  subject  to  a  license  tax. 
State  7's.  Boston  Club  (La.),  12  South.  Rep.  895. 

SOCIAL  CLUBS— SALE  OF  LIQUOR  BY  CLUBS  AND  AT  DANCES  — 
The  iiilermil  revenue  ollicials  of  .Minnesota  have  made 
the  foMow  inji  decisions  re<;ardiii^  t  he  sale  of  iicpior  by  clubs 
an<l  at  pai  I  ies: 

in  (  ase  oiu' society  has  paid  the  (ax  of  li<|Uor  di'aler  and 
rents  its  hall  to  other  societies,  the  society  so  renting;  would 
not  be  entitled  to  the  jirivilej^e  <»f  selling  liipiors  uj»on  the 
special  tax  stamp  issneil  to  tlie  Icxljje  w  lii<  h  had  paid  the 
fax. 

In  case  of  a  society  or  club  having  a  social  gathering 
and  serving  a  supper  or  Iutk  h,  and  beer  or  wine  being  on 
the  bill  of  fare,  and  the  members  paying  e(|ually  for  the 
supi»er,  the  society  or  club  giving  the  siijiper  would  be 
liable  as  a   retail   licjuor  dealer   liy   reason   of  dispensing 


SOCIAL   CLUB.  135 

liquors,  whether  it  sold  the  liquors  individually  at  the  sup- 
per or  whether  the  liquors  were  paid  for  with  the  regular  fee 
for  the  supper  and  entertainment. 

Persons  selling  liquor  at  a  dance,  the  privilege  of  liquor 
being  included  in  the  amount  paid  for  the  ticket,  would  ren- 
der the  person  so  disposing  of  the  liquor  liable  to  the  tax, 
from  the  fact  that  no  one  would  be  permitted  to  enjoy  the 
privilege  of  the  beer  unless  he  bought  a  ticket.  This  would 
establish  the  fact  that  such  privileges  were  paid  for  by  the 
ticket  holder. 

SOCIAL   CLUB— MUST  NOT   SELL  TO   MINORS   OR   WITHOUT   LI- 
CENSE.— 

A  social  club,  having  a  back  room  partly  disconnected 
from  its  parlors  and  fitted  up  with  a  sideboard  from  which 
drinks  are  sold  by  a  salaried  steward  to  members  and  vis- 
itors at  a  price  fixed,  under  the  laws  of  the  club,  by  a  "gov- 
erning committee,"  is,  if  drinks  are  sold  without  a  license, 
or  to  a  minor  member,  indictable  under  tlie  law  prohibiting 
unlicensed  retailing  and  sales  to  minors,  and  declaring  that 
any  person  who  shall  directly,  or  by  any  evasion  or  subter- 
fuge, violate  any  provisions  of  the  act,  shall  be  liable  to 
indictment. 

Nogales  Club  z's.  State  (Miss.),  lo  South.  Rep.  574. 

SOCIAL  CLUBS— MAY  SELL  IN  MISSOURI.— 

When  a  bona  fide  social  club,  with  limited  membership, 
admissions  to  which  cannot  be  obtained  by  persons  at 
pleasure,  and  whose  property  is  actually  owned  in  common 
by  its  members,  distributes  liciuors  belonging  to  it  among 
them,  it  is  not  a  "sale"  of  liquor  within  the  Missouri  dram- 
shop act. 

State  of  Ulissouri  vs.  St.  Louis  Club — Sup.  Ct.  Decision. 

SOCIAL  CLUBS— CAN  SELL  TO  MEMBERS  WITHOUT  LICENSE.— 

A  social  club,  not  organized  for  the  purpose  of  evading 
the    liquor  laAvs,  but  which  furnishes   its  members  with 


13G  COURT   DECISIONS. 

liquoi-s  and  refresh meuts,  without  profit  to  it«elf,  is  not  en- 
gajjod  in  tin'  snlo  of  intoxitatinLi  licnior  by  ivtail,  within  tlie 
nuMiiiiii;  of  Statuli's  .Muul.,  \vlii(  li  iiniMiscs  a  lict-nse  Uix  on 
all  pcisdiis  w  iio  dral  in,  st-ll,  or  (lisposi'  of  intoxicating 
liijnor.s  by  r»'tail. 

Supreme  Court  of  Montana,  January,   iS<ji. 

SOCIAL    CLUBS— NO    LICENSE    REQUIRED    WHERE    SALES    ARE 
WITHOUT  PROFIT. 

A  social  club  that  dispenses  intoxicating  liquors  among 
its  niciiibiMs  and  icccivcs  for  i-acli  drink  iiioncv  with  wliith 
to  leph'ui.sh  the  supply,  no  prolit  being  made,  is  not  within 
Gen.  St,  ch.  55,  §  1731,  providing  that  "it  shall  be  unlawful 
for  an}'  i)erson  or  persons  to  sell  such  liijuors  without  a 
license  so  to  do.'' 

Slate  vs.  McMasler,  South  Carolina. 

SOCIAL   CLUB— SELLING   ONLY   TO   MEMBERS   IN    OOOD    FAITH 
AND  NOT  FOR  PROFIT  NEEDS  NO  LICENSE.— 

A  club  organized,  in  good  faitii,  for  llie  promotion  of 
social  intercourse  and  the  encouragement  of  literature  and 
art,  in  selling  intoxicants,  in  a  i>rivate  manner,  <udy  to  its 
members  and  md  resident  guests,  but  not  with  a  view  (o 
prolit,  is  not  liable  for  the  tax  imposed  by  Sayles"  V\\\  St.,art, 
322Ga,  on  persons  engaged  in  the  occupation  of  selling 
licjuors. 

Slate  vs.  Austin  Club    (Tex.),  ^S  S.  IV.  Re[>.   n^. 

SOCIAL  CLUBS— MUST  OBTAIN  LICENSE.— 

It  is  unlawful  for  a  literary  and  social  club,  witimut 
first  obtaining  a  state  license  theref«tr,  to  sell  intoxicating 
liquors  to  its  members. 

Slate  vs.  Shumate  (IV.  Va.),  2q  S.  E.  wot. 


SALE   BY    TENANT   AND    OTHERS.  137 

CUAPTEK     XVII. 


SALE  BY  TEiNANT  AND  OTHERS. 


SALE  BY  TENANT— WITHOUT  KNOWLEDGE  OF  OWNER.— 

A  person,  without  the  knowledge  or  consent  of  the 
owner  of  a  bnihliug,  entered  it,  and  for  two  or  three  days 
illegally  sold  liquor  therein.  At  the  time  of  filing  a  suit 
against  the  owner  to  abate  such  acts  as  a  nuisance  the  sales 
and  occupancy  of  the  building  had  ceased.  Held,  that  the 
suit  would  not  lie. 

Merrificld  vs.  Swift    (lozva),  ys  N.  W .  Rep.  444. 

SALE  BY  TENANT— NUISANCE.— 

The  fact  that  defendant's  building  was  notoriously  used 
by  his  tenants  as  a  saloon,  and  written  notice  thereof  was 
left  at  his  home,  shows  that  he  knew  that  his  building  was 
being  used  for  the  sale  of  liquor. 

Hamilton  vs.  Baker   (Iowa),  58  N.  W.  Rep.  1080. 

SALE  BY  TENANT— LIABILITY  OF  NON-RESIDENT  LANDLORD.— 

A  nonresident  landlord,  who  upon  receiving  notice  of 
an  action  charging  the  unlawful  sale  of  intoxicating  liquors 
upon  his  premises,  with  his  permission,  makes  no  effort, 
either  in  person  or  through  an  agent,  to  stop  such  sales, 
except  by  serving  upon  the  tenant  a  notice  to  quit,  and  who 
then  permits  the  tenant  to  remain  in  possession  for  some 
days,  must  be  held  to  have  known  and  acquiesced  in  the 
sales  after  that  time. 

State  vs.  Grim    (lozva),  52  N.  W.  Rep.  55/. 

ILLEGAL  SALE— SALE  BY  CLERK— IF  PRINCIPAL  ABSENT,  HIS 
KNOWLEDGE  OR  CONSENT  MUST  BE  ESTABLISHED.— 

Where  a  defendant  is  charged  with  the  unlawful  sale  of 
intoxicating  liquor  and  with  maintaining  a  common  nui- 
sance by  keeping  a  place  where  liquors  ai'e  unlawfully  sold, 
and  the  evidence  shows  that  certain  sales  were  made  at  the 


138  COURT   DECfSIOXS. 

ilcfciiflaiit's  jihicf  of  liusiiu'ss  by  aiiutlicr  jicrson,  and  in  the 
alisi-nrc  i»f  tlie  ik'f»Mi<laiit,  tlii-re  umst  Ite  .sullicient  idniiK'tcnt 
evidi'iice  to  t'stablisli  tlic  fad  that  such  sales  w«mv  niadc  h\ 
some  dork,  uf^ent,  or  cniphjyc  of  the  defendant  with  the 
knowlcvlf^e  or  consent  of  Ihe  defentlani,  in  older  to  sustain 
a  c<tnviction. 

Slate  7's.  Beam    (Kan.),  42  Pac.  Rep.  597. 

SALE  BY  WIFE— LIABILITY  OF  HUSBAND.— 

Wliere  a  wife  kept  in  licr  husband's  house  liquors  for 
Hale  in  violation  of  law,  the  husband  is  liable  for  niaintain- 
inp  a  li(|uor  nuisance,  if  he  had  knowled<:e  of  the  fact  of  her 
intent,  unless  he  used  i-easouable  means  to  luevent  her 
from  carryinjij  out  such  intent. 

Commonwealth  7's.  Walsh    (Mass.),  43  N.  P..  Rc{<.  ffoo. 

SALE  BY  TENANT— GUILT  OF  LANDLORD.— 

A  person  is  j^uilty  of  keeping  a  Imiidiii^  f(U"  the  unlaw- 
ful sale  of  litpior  who  knowingly  permits  another  ])ersou 
to  keep  liquor  tJierein  for  such  purpose,  thonjili  he  himself 
does  not  intend  to  make  any  saleH. 

Coiinnoiru'eatth  7's.  Reed   (Mass.),  5*  A'.  II.  /?»•/>.  ?<55. 

ILLEGAL  SALE— SALE  BY  TENANT— LANDLORD  MUST  NOT  PER- 
MIT.— 

Under  Pub.  St.,  ch.  IIH,  niakin<j  it  penal  to  keeji  or  main- 
tain a  buildinj;;  used  for  ilie  illegal  keejiinji  of  intoxicating 
liquors,  one  is  guilty  w  lio  knowingly  allows  to  be  kei)t  in 
his  house  licjuors  belonging  to  anotJier,  which  such  other  in- 
tends for  illegal  sale. 

Commonwealth  vs.  Lynch   (Mass.),  55  N.  E.  Rep.  854. 

SALE  BY  TENANT— RENT  MAY  BE  RECOVERED — 

The  mere  fact  that  the  lessor  knew  it  waK  the  intention 
of  the  lessee  to  usi-  the  premises  f(U'  the  illegal  sale  of  liqucu' 
does  not  v«tid  the  lease  so  as  to  prevent  a  recovery  of  I  lu- 
re nt. 

Miller  vs.  .\laguire    (R.  I.),  .'o  .9.  /•.  Rep.  966. 


1 


INJUNCTION.  139 

SALE  BY  CLERK— CONTRARY  TO  ORDER  OF  EMPLOYER.— 

One  canuot  be  convicted  of  sellinji;  liquors,  contrary  to 
a  local  option  law,  on  evidence  that  any  sale  made  was  by 
his  clerk,  unknown  to  him,  aj^ainst  his  express  orders,  and 
in  his  absence. 

U'adszvorth  z'S.  State    (Tex.),  5./  .S'.  /['.  Rep.  ps4- 


CHAPTER     XVIII. 


INJUNCTION. 

INJUNCTION— LIQUOR  NUISANCE.— 

Code,  §  1.^43,  provides  that  "any  pei'son  violating  the 
terms  of  any  injunction"  to  restrain  a  liquor  nuisance  "shall 
be  punished  as  for  contempt":  Held,  in  proceedings  for 
contempt,  that  a  decree  enjoining  certain  parties  therein 
named  from  keeping  a  liquor  nuisance  on  certain  premises 
was  not  binding  on  a  subsequent  purchaser  of  the  premises, 
or  on  his  lessees. 

Buhbnan  vs.  Humphrey  (lozva),  55  iV.  IV.  Rep.  318. 

INJUNCTION— LIEN   ON   PROPERTY   OF   OWNER  OF   PLACE   EN- 
JOINED AS  LIQUOR  NUISANCE.— 

The  plaintiff  in  an  action  by  a  private  citizen  to  enjoin 
a  liquor  nuisance  is  the  proper  party  i»laintitt'  in  an  action 
to  make  a  fine,  imposed  on  defendant  therein  for  violation  of 
the  injunction,  a  lien  on  the  property  of  the  person  who 
knowingly  permitted  such  defendant  to  use  it  in  violating 
the  law  and  such  injunction. 

Cameron  vs.  Kapinos   (loiva),  66  N.  IV.  Rep.  6tj. 

INJUNCTION— INSUFFICIENT  EVIDENCE.— 

11.  was  improperly  adjudged  to  have  violated  an  in- 
junction against  the  sale  of  intoxicating  liquors  in  buildings 
on  a  certain  lot,  when  the  only  testimony  was  that  the  S. 


110  COURT   DECISIONS. 

buildiii;.'  on  \V.  strecl  was  on  smli  lot;  tlial  in  the  first 
buildiiij^  south  of  a  certain  hotel  ou  W.  street  a  witness 
bou;;ht  li«|iior  from  a  man  whose  name  hi'  <li(l  not  l<n<iw,  and 
that  afterwards  lie  houj^ht  li<iuor  from  a  ladv,  who,  lie  was 
informed,  was  Mrs.  H. 

Hinkle  vs.  Switli    (lo'wo),  57  .V.  JF.  Rep.  891. 

INJUNCTION— WHERE  FIRST  INJUNCTION   IS  CONCLUSIVE.— 

A  second  iiijnnciion  will  he  jxranled  (o  enjoin  the  main- 
tenance (tf  a  itlace  for  the  sali'  of  intoxitalin;;  licjuors  where 
it  is  shown  that  the  first,  alth<»u;^h  in  full  force,  was  ob- 
tained hy  fraudulent  intent  and  collusion  with  defendant 
for  the  |iurj)ose  of  allow  in<i  it  to  remain  without  enforce- 
ment. 

Cameron  vs.  Tucker  (Iowa),  7S  N.  iV.  Rep.  601. 

INJUNCTION— NUISANCE.— 

Acts  21id  (Jen.  Assem..  ch.  73,  §  4,  provides  that  an  in- 
junction to  restrain  a  licinor  nuisance  shall  bind  the  person 
enjoinetl  |hrouj;hoiit  the  judiiial  ilislrici  in  wiii(  h  the  ac- 
tion is  broufjlit-,  and,  if  one  so  enjoined  shall  af^ain  be  con- 
cerned in  the  sale  of  liquor  in  the  district,  he  shall  be  puilty 
of  contenii)t:  Held,  tiiat  one  mij^lit  be  adjudf,'ed  so  {guilty 
thouj;h  the  action  in  which  the  injunction  was  {^ranted  was 
be^uu  before  the  act  took  effect,  and  though  the  decree 
for  an  injunction  did  not  in  terms  j»rovide  that  it  should 
operate  throuj^houl  I  lie  district. 

McGlasson  vs.  Johnson  (Iowa),  ^j  N.  IV.  Rep.  26J. 

INJUNCTION— RIGHT  TO  MAKE  PERMANENT.— 

On  October  8,  LSSf),  plaintilT  pleaded  }j;"''*.v  to  a  cora- 
jdaint  for  selling  liijiior  coutrarv  to  law,  and  stipulated  that 
a  temporary  injumtion  mit;ht  issue  a^j^ainsl  him,  which  the 
court  i.ssuiMl  a<cordinf;l.v.  On  May  !t,  1M(1,  a  decree  was 
Hij^ned  by  Uie  court  as  of  Oct(»ber  <S,  18.S!>,  jjermauently  en- 
joiniuf;  defendant  fiom-  furlher  violation  <if  the  law,  and 
served  on  him  .June  L".i,  IMIl:  Held,  the  court  mi;;ht  order 
a  permanent  injiim  timi  at  any  time  while  the  ea8e  remained 


i 


POWER    OF   OFFICER.  141 

for  action  on  its  docket;  and  the  fact  that  defendant  con- 
sented to  a  temporary  injunction  did  not  rob  the  court  of  its 
right  to  make  it  permanent  on  a  plea  of  guilty. 

Ciinnuighani  vs.  Gaynor   (loica),  54  N.  W.  Rep.  248. 

INJUNCTION— NXTISANCE— SALOON  NOT  SUCH.— 

Kailroad  company  cannot  have  saloons  abated  as  nui- 
sances and  county  commissioners  enjoined  from  granting 
licenses  on  the  ground  that  the  men  employed  by  them  for 
dynamiting  and  other  dangerous  employments  by  frequent- 
ing such  saloons  become  incapacitated  for  work  and  greatly 
delayed  the  building  of  their  railroad. 

Northern  Pac.  R.  R.  Co.  vs.  Brooks,  U.  S.  Sitp.  Ct.,  i8pj. 


CHAPTER     XIX. 


POWER  OF  OFFICER. 


POWER    OF    CONSTABLE— CANNOT    SEARCH     WITHOUT     WAE,- 
RANT.— 

A  federal  court  has  jurisdiction  to  entertain  proceed- 
ings for  contempt  against  a  constable  who,  without  warrant, 
searches  railroad  premises  in  possession  of  the  court's  re- 
ceiver, and  seizes  liquors  deposited  therein,  and  to  determine 
in  such  proceeding  whether  the  receiver  was  violating  the 
.  state  statutes,  and  whether  the  seizure  was  authorized 
thereby. 

/)}  re  Sivan,  U.  S.  S.  C,  14  S.  C.  Rep.  235. 

POWER  OF  OFFICER— ARREST— NECESSITY  FOR  WARRANT.— 

A  police  officer,  upon  seeing  the  agent  of  a  beer  com- 
pany make  a  gift  of  a  bottle  of  beer  to  a  third  person,  upon 
the  agent's  premises,  during  the  time  when  gifts  of  intoxi- 
cating liquors  were  prohibited  by  law,  is  empowered  to 
arrest  the  agent  without  a  warrant  under  Rev.  St.  1894, 
?  1771   (Horner's  Rev.  St.  1896,  §  1702),  providing  that  a 


142 


COURT   DECISIONS. 


police  oflu'or  is  a  pearc  ofliier  authoriztHl  to  arrest  any  per- 
son violatiuy  a  state  law,  until  a  lejjal  warrant  can  be  had. 

ll\'scr  :s.  Welter    (hid.).  77  N.  E.  Rep.  Ojij. 

POWER  OF  OFFICER— DELAY  FOR  THREE  DAYS   UNLAWFUL.— 

An  iiiicxiiliiincd  an<l  lu-nre  ai)parently  needless  delay 
for  three  days  in  ilic  exct  iition  of  a  warrant  to  search  for 
intoxicaliny  licjnors  is  nnreasonable,  and  heme  unlawful. 

State  xs.  Gutlirie  (Maine),  ^S  Atl.  Rep.  JO-S. 

POWER  OF  OFFICER— IN  FORCE  ONLY  REASONABLE  TIME.— 

A  warrant  to  search  for  intoxicating  liquors  remains 
in  force  for  a  reasonable  time  only. 

State  n.  Guthrie    (Maine).  38  Atl.  Rep.  jOS. 

POWER  OF  OFFICER— SEARCH  WARRANT— AFFECTS  ONLY  TEN- 
ANT WHO  VIOLATES  LAW.— 

Where  a  search  warrant  is  issued  under  the  proTisions 
of  the  jirohibitory  !i(i\ior  law  directing,'  the  search  of  a  build- 
inj:;  occupied  by  two  or  more  tenants  in  separate  and  distinct 
tenements,  and  intoxicatinjj;  li(|Uors  are  found  in  one  of  such 
tenements  only,  tlic  otlicer  must,  under  the  statute,  take 
possession  of  and  i  lo.se  sucli  tenement,  but  cannot  close  the 
tenements  of  the  other  tenant  or  tenants. 

Slate  vs.  Markuson    (N.  Dak.),  75  A'.  IV.  Rep.  8z. 


«ilAl'Ti;K     .\X. 


.IliKV  AND  .H'WOK. 


JUROR— MEMBER  OF  GOOD  TEMPLARS  COMPETENT  — 

In  a  criminal  jirosecution,  where  the  defendant  was 
« liiM;:i'd  with  ki-epiufj  and  m.iinf.iininf:  a  nuisance,  towit: 
a  jilace  for  the  sale  of  intoxicaliiij^  liipnu-s,  a  person  who 
was  called  as  a  juror  was  shown  by  his  own  testimony  to  be 
a  muiiiIh  I-  of  an  organization  called  the  "(!ood  T<>mplarfl," 


JURY   AND   JUROR.  143 

such  person  was  not  shown  by  the  facts  to  be  incompetent  to 
serve  as  a  juror  in  the  case. 

State  I's.  Estlinbaum,  Kansas. 

JTTROB^WHOLESALE  LIQUOR  DEAXER.  COMPETENT  TO  SERVE 
ON  JURY  IN  CASE  OF  SELLING  TO  INEBRIATE.— 

In  this  action  to  recover  dainaj^^es  on  account  of  the  sale 
of  liquor  by  defendant  to  plaintiff's  husband,  who,  it  was 
alleged,  was  in  the  habit  of  becoming  intoxicated,  the  plain- 
tiff cannot  complain  on  account  of  the  action  of  the  court 
in  permitting  a  wholesale  liquor  dealer  to  serve  on  the  jury. 
There  was  no  statute  rendering  him  incompetent;  hence 
his  acceptance  cannot  be  held  to  be  error  of  law. 

Owen  z's.  Cramer,  Appellate  Ct.,  Kentucky,  February,  1895. 

JURY   FEES— NOT   IMPERATIVE.— 

Judge  Dunne,  of  Chicago,  overruled  the  demurrer  to 
the  petition  for  mandamus  filed  against  Justice  John  K. 
Prindiville  compelling  him  to  issue  a  special  venire  at  the 
instance  of  Charles  Horn.  The  latter  was  arrested  for 
selling  liquor  to  a  minor  and  before  the  justice  demanded 
a  jury  trial,  which  was  denied  because  Horn  refused  to  pay 
the  fees  of  the  jurors  in  advance.  The  Court  held  that  the 
issuance  of  a  venire  was  not  a  judicial,  but  a  ministerial  act; 
that  the  offense  with  which  Horn  was  charged  was  criminal, 
and  hence  under  the  law  Horn  was  not  obliged  to  pay  the 
jury  fees. 

JUROR^INCOMPETENT      IF      HE      HAS      STRONG      PREJUDICE 
AGAINST  SALOONS.— 

A  juror  who  states  that  his  prejudice  is  strong  against 
saloons,  or  that,  in  his  opinion,  to  engage  in  the  sale  of 
liquor  is  an  evidence  of  immorality,  is  incompetent  to  serve 
in  proceedings  to  compel  the  granting  of  a  license,  even 
though  he  may  also  be  of  the  opinion  that  he  could  lay  his 
prejudice  aside,  and  give  a  verdict  according  to  the  law  and 
the  evidence. 

Fletcher  vs.  Crist    (hid.),  $S  N.  E.  Rep.   f;^. 


Ill  COURT   DECISIONS. 

JUROR— NOT    DISQUALIFIED   BY   TEMPERANCE    SENTIMENT.— 

A  man's  tcnqtcranct' sfntiiiiciit  docs  not  disciualify  him 
as  a  jnror  to  sit  on  a  case  trvini;  a  man  for  the  violation  of 
the  prohihitory  law  of  North  Dakctta. 

Tontlittson  f.f.  Slate  (N.  Dak.).  Sup.  Ct.  Decision. 


CllArTEK     XXI. 


SCREENS. 


SCREENS— LAW  NOT  IN  CONFLICT  WITH  U.  S.  LAW.— 

Under  act  of  March  11,  1805,  section  10,  which  provides 
tlial  all  the  j)rovisions  of  the  act  to  rei^nlate  the  sale  of 
licjiior  shall  apjdy  to  persons  whether  proseiutin*;  husiiiess 
under  the  laws  of  In<liana  or  under  the  laws  of  the  United 
States,  a  person  is  indictable  for  violation  of  such  act,  al- 
though licensed  under  the  laws  of  the  Unitetl  States. 
Sidle  Z's.  Mdlhis  (hid.),  .f8  N.  E.  Rep.  0/5. 

SCREEN   ORDINANCE— INVALID.— 

Under  Kev.  St.  1881,  §  3333,  empowering  towns  to  li- 
cense, rejjulate,  or  restrain  the  sale  of  intoxicating  liquors, 
a  t<iwn  cannot  i>ass  a  i)enal  ordinance  requiring  the  removal 
of  all  screens  and  oIIkt  obstructions  tit  llu'  view  of  the  in- 
terior of  saloons. 

Sleffy  ;.?.  Tozvn  of  Monroe  City,  Indiaita,  _?5  N.  E.  Rep.  121. 

SCREENS- IN  INDIANA  — 

Under  act  of  .March  11,  ISO.',  section  10,  which  provides 
that  ail  the  provisions  of  the  act  to  re{,'ulate  the  sale  of 
liquor  shall  apply  to  persons  whether  prosecuting  business 
under  the  laws  of  Indiana  or  under  the  laws  of  the  United 


SCREENS.  145 

States,  a  person  is  indictable  for  violation  of  such  act,  al- 
though licensed  under  the  laws  of  the  United  States. 

State  vs.  Mathis   (Ind.),  48  N.  E.  Rep.  645. 

SCBEEN  LAW  OF  IOWA  REFERS  ALSO  TO  WHOLESALERS  WHO 
GIVE  AWAY  LIQUORS  BY  THE  GLASS.— 

Acts  25th  Gen.  Assem.,  ch.  62,  §  17,  subd.  3,  declaring 
that  the  bar  where  liquors  are  furnished  shall  be  in  plain 
view  from  the  street,  unobstructed  by  screens,  blinds,  etc., 
applies  not  only  to  retailers,  but  to  wholesale  dealers  who 
give  away  liquors  by  the  glass  to  be  drank  on  tlie  premises. 

Ritchie  vs.  Salesky  (Joiva),  67  N.  W.  Rep.  ^99. 

SCREEN  LAW  INCLUDES  HOTEL  OFFICE  USED  AS  A  BARROOM.— 

The  law  providing  tJiat  during  the  time  places  where 
liquor  is  sold,  or  kept  for  sale,  must  be  closed,  all  curtains, 
screens,  etc.,  obstructing  the  view  of  the  interior  of  the 
barroom,  shall  be  removed,  includes  a  barroom  used  also 
as  a  hotel  office. 

People  vs.  Carrel   (Mich.),  jd  N.  W.  118. 

SCREEN  LAW  APPLIED  TO  "OPEN  HOUSE"  IN  TEXAS.— 

It  is  provided  by  the  laws  of  Texas  that  an  "open  house 
is  one  in  which  no  screen  or  other  device  is  used  or  placed, 
either  inside  or  outside  of  such  house  or  place  of  business, 
for  the  purpose  of  or  that  will  obstruct  the  view  through  the 
open  door  or  place  of  entrance  into  any  such  house  or  place 
of  business  where  intoxicating  liquors  are  sold  in  quantities 
less  than  a  quart,"  it  is  a  question  of  fact  and  not  opinion 
as  to  whether  a  screen  placed  in  the  frout  part  of  a  saloon 
obstructs  the  view  into  the  room  where  the  liquors  are  sold 
and  drunk,  and  the  jury  are  to  decide  the  question. 

Mertsbacher  vs.  State  (Ct.  Crim.  App.  Te.v.),  36  S.  IV.  Rep.  308. 


10 


COURT   DECISIONS. 
CIIAPTEK     X.XII. 


BOxNDS. 


BONDS— ARE  PENAL   IN   MINNESOTA.— 

IJoiids  };i\('n  b.v  persons  in  ln'half  of  salof)nkefpprH,  as 
rcqniritl  uikIit  tlic  city  of  St.  I'aiil  onlinatucs,  are  penal 
and  not  indemnity  bonds,  and  the  bondsmen  are  liable  to  tbe 
city  for  tbe  fnll  face  of  tbe  bondn  sbonid  eveut.s  prove  tbe 
bad  cbaracter  of  tbe  place  and  tbe  failure  of  tbe  owner  to 
inak«'  of  it  a  resort  of  j^ood  repute. 

Au  action  was  bronj^lit  bj  ttie  city  against  8.  Olsen's 
bondsmen  for  tbe  recovery  of  .'?2,0()fl,  tbe  fnll  liability  under 
tbeir  bonds.  Olsen  bad  been  found  guilty  of  keeping  bis 
place  open  for  business  on  Sunday  and  line<l  ^fiO  and  costs. 
His  attorney  entered  a  demurrer  to  the  complaint. 

Judge  Simpson  of  the  district  court  overruled  the  de- 
murrer and  declared  that  such  bonds  are  penal  bond.«<  on 
their  face  and  that  they  are  collectible  by  the  city  as  such. 
The  bond  guarantees  the  good  cbarac  ter  of  tbe  place,  the 
Court  holds,  and  if  the  owner  fails  to  make  it  such,  a  cause 
of  action  lies  agaiust  the  bondsmen  by  the  city. 

DEALERS   BOND— ACTION    TO    RECOVER    NOT    ABROGATED    BY 
REPEAL  OF  LAW   UNDER  WHICH   IT  WAS  EXECUTED.— 

The  right  to  recover  the  amount  of  a  liipior  dealer's 
bond  is  vested  upon  a  violation  of  it,  and  the  bond  is  not 
ren<lered  inoperative  so  as  to  require  the  dismis.sal  of  a 
pending  a<  tion  thereon  by  tbe  abrogation  of  the  law  under 
which  is  was  executed. 

Slate  vs.  liilliams,  Court  of  Civil  Appeals  of  Tcras,  jo  S.  W. 
Rep.  477. 

IIQUOR  DEALER'S  BOND— MUST  BE  STRICTLY  CONSTRUED.— 

A  li(juor  dealer's  bond,  pr(t\idiMg  for  a  jienalty  in  case 
the  li(|Uor  dealer  permits  any  game  [iroliibif»-d  by  the  lawn 
of    tbe   state    \(>    be    condncted    on    tbe    premises    must    be 


CORPORATIONS.  147 

strictly  construed;  and  the  state  cannot  maintain  any  action 
thereon  for  the  penalty  when  the  bond  is  made  payable 
to  the  county  judge,  instead  of  to  the  state,  as  required  by 
act  March  29,  1887. 

State  vs.  Vinson  (Te.w),  2^  S-  ^^-  ^''/'-  ^07. 


CHAPTER     XXIII. 


CORPORATIONS. 


TAXING   FOBEIGN  CORPORATIONS.— 

Each  state  may  impose  such  conditions  in  the  way  of 
taxes,  etc.,  upon  foreign  corporations  or  corporations  formed 
under  laws  of  another  state  seeking  to  do  business  in  their 
jurisdiction  as  they  may  deem  expedient. 

People  vs.  Roberts,  ip  U.  S.  S.  C.  Rep.  §8,  1898. 

CORPORATIONS— ONE  STATE  MAY  EXCLUDE  CORPORATION 
OF  ANOTHER  STATE.— 

In  Paul  vs.  Virginia,  8  Wall.  168,  the  Supreme  Court 
of  the  United  States  decided  that  a  state  might  exclude  a 
corporation  of  another  state  from  its  jurisdiction,  and  that 
corporations  are  not  within  the  clause  of  the  constitution 
which  declares  "that  the  citizens  of  each  state  shall  be  en- 
titled to  all  privileges  and  immunities  of  citizens  in  the 
several  states"  (Art.  4,  s.  2).  This,  however,  was  not  the 
case  of  a  corporation  engaged  in  interstate  commerce,  and 
the  power  of  expulsion  would  seem  not  to  include  such. 

Paul  vs.  Virginia,  8  Wall.  168. 

CORPORATION  LICENSE.— 

A  question  affecting  liquor  interests  was  decided  by 
Judge  Smith,  of  Philadelphia,  in  the  appeal  of  the  Schoen- 
hofen  Brewing  Company  from  the  judgment  of  the  Quarter 


148  COURT   DECISIONS. 

Sessions  Court  of  Allofiheny  County.  In  this  case  the 
court  below  refused  to  }>r;uit  the  iipitellant  a  license,  "for 
the  re;is(in  tiiat  tlie  applicant  is  a  foreif^n  corporation." 
Tlu'  ap|)licatiou  set  forth  that  "the  petitioner  is  a  citizen  of 
the  United  States''  and  "a  corporation  organized  under  the 
laws  of  Illinois  for  the  purpose  of  the  manufacture  and  sale 
of  beer  of  its  own  make,  and  has  its  {general  oflice  in  Chi- 
cago, and  is  rej^istered  as  a  foreign  corporation  under  ihe 
laws  of  the  state  of  reuus.ylvauia." 

.Judge  Siiiilh  holds  that  it  was  not  the  intent  of  the  act 
of  June  1),  IMtl,  to  lireuse  foreign  corporations  to  engage  in 
the  sale  of  liquors  in  renn.s\  Ivauia,  and,  further,  that  ilie 
registering  of  the  appellant  as  a  foreign  corporatiou  does 
not  give  it  the  status  of  a  domestic  corporatiou.  Conclud- 
ing he  sajs:  "However,  if  the  views  here  expressed  were 
not  conclusive  of  the  question  involved,  we  are  all  of  the 
opinion  that  there  is  no  abuse  of  judicial  discretion  dis- 
closed in  the  action  of  the  License  Court.  The  decree  is 
allirnied." 

COKPORATION— LIABLE  FOR  NOTES  SIGNED  BY  ITS  OFFICERS.— 

Where  a  note  is  signed  by  an  imlividual  maker,  with 
the  word  "president"  fcdlnwiiig  tiic  signature,  the  obligation 
generally  is  that  of  Uie  person  signing,  the  title  being  merely 
descriptive,  but  when  it  is  apparent,  from  the  manner  of  the 
signature  or  from  tiie  body  of  the  instrument  or  from  the 
use  of  liie  (orporale  seal,  tiiat  it  was  the  intention  of  con- 
tracting parties  that  the  note  sh<»ul(i  bind  the  corporation 
alone,  then  the  person  signing  will  not  be  liable. 
Swarlz  vs.  Cohen,  App.  Cl.,  Indiana,  January,  189^. 

CORPORATIONS— CONTRACTS     WITH     CORPORATIONS     NOT     IN- 
VALIDATED BY  FAILURE  TO  COMPLY   WITH  STATE  LAW  — 

Contracts  of  a  foreign  corporal i<m  doing  businc>ss  in 
Ccdoradoare  not  invalidated,  and  its  capacity  to  .sue  thereon 

is  n(»l  affe(  !(•<!,  by  failure  to  c |)ly  with  (5en.  St.,  ^5  201,  2(;2, 

re<|uiring  such  a  <<)r|toration  to  tile  a  copy  of  its  charter  and 
of  the  law  under  which  it  was  organizeil  with  the  secretary 


J 


AGENTS    AND    BROKERS.  149 

of  state,  and  providing  that  a  failure  to  do  so  shall  render 
the  officers  and  stockholders  individually  liable  on  its 
contracts. 

Helvetia  Swiss  Fire  Ins.  Co.  vs.  Edivard  P.  Allis  Co.  (Colo.), 
5j?  Pac.  Rep.  242. 

COBPOBATIONS— CERTIFICATE  TO  DO  BUSINESS.— 

Under  Laws  N.  Y.  1892,  ch.  687,  §  15,  providing  that  "no 
foreign  stock  corporation  doing  business  in  the  state  with- 
out sach  certificate  [of  authority  to  do  business]  shall  main- 
tain any  action  in  this  state  upon  any  contract  made  by  it 
in  this  state  until  it  shall  have  procured  such  certificate," 
the  remedy  is  merely  suspended  until  such  time  as  the  cer- 
tificate is  procured. 

Simplex  Dairy  Co.  vs.  Cole,  U.  S.  C.  C,  S.  D.  (N.  Y.),  86  Fed. 
Rep.  739. 

COBPORATIONS— DOMICILE— PRINCIPAL  OFFICE.— 

Where  the  place  of  the  chief  office  of  a  corporation  is 
not  designated  by  its  charter,  vote  of  its  stockholders,  or 
resolution  of  its  directors,  it  is  where  its  stockholders  and 
directors  usually  meet,  where  it  elects  its  officers,  and  con- 
ducts its  financial  operations. 

Ftich  Co.  vs.  Norfolk  &  O.  V.  R.  Co.,  U.  S.  C.  C.  of  A  pp.. 
Fourth  Circuit,  86  Fed.  Rep.  725. 


CHAPTER     XXIV. 


AGENTS  AND  BROKERS. 


NON-LIABILITY  OF  PRINCIPAL  FOR  ACTS  OF  AGENT  EXCEED- 
ING  HIS    AUTHORITY.— 

A  special  agent  is  one  who  has  authority  to  perform 
one  or  more  special  acts  with  particular  instructions,  or 
within  restrictions  necessarily  implied  from  the  act  to  be 
done.     When  a  special  agent  exceeds  his  authority  and  his 


150  COURT   DECISIONS. 

act  is  not  iatilic<l  by  the  principal,  such  act  is  not  binding 
upon  the  principal.  A  party  dealing  with  a  special  agent 
is  HMHiircd  to  know  tlic  extent  of  tlie  agent's  authority,  and 
the  burden  is  on  the  jterson  dealing  with  such  agent  outside 
the  legitimate  scope  of  the  agency  to  show  aftirniatively  the 
permission  of,  or  ratification  by,  the  principal. 

Ihnis  ct  ill.  7's.  Tiilhol.  Sitf'.  Ct..  hulitiiui,  _?6  A^.  E.  Rep.  io<)8. 

BROKERS— AGENCY— COMMISSION.— 

Where  a  brokei',  acting  merely  as  middleman  to  find  a 
purchaser  for  juopertj  at  a  fixed  price,  at  a  certain  commis- 
sion, and  having  nothing  to  do  with  the  contract  for  sale, 
which  is  left  entirely  with  the  parties,  brings  a  vendor  and 
vendee  together,  he  may  recover  compensati<m. 

McKcnzic  vs.  Lci^o    (Wis.).  7./  A^.  IV.  Rep.  249. 

PRINCIPAL  AND  AGENT- COMMISSIONS  FOR  SELLING — 

WlH're  a  confi-act  for  the  payment  of  commission  to  a 
selling  agent  provides  that  no  commission  is  to  be  allowed 
or  paid  "on  sale  of  goods  where  foreclosure  proceedings  at 
anj  time  may  become  necessary,"  the  agent  is  not  entitled 
to  commissions  on  the  proce«^ls  of  a  foreclosure  sale,  but 
only  on  payments  made  before  the  foreclosure'  proceedings 
took  place. 

fJtibcr  7's.  Manufacturing^  Co.  I'S.  IVatson  (Ky.),  -/.'  .9.  W. 
Rfp.  rro. 

BROKER'S  RIGHT  TO  COMMISSIONS.— 

Tf  a  broker  employed  to  effect  a  sale  finds  a  purchaser 
ready  and  willing  to  enter  into  a  valid  contract  for  the  pur- 
chase upon  the  f(>rms  fixed  by  the  ])rincipal.  and  then  brings 
his  princip.-il  and  the  purchaser  together,  he  is  not  deprived 
of  the  right  to  commissions  by  the  principal  negotiating  the 
trade  himself.  But  the  fact  that  the  owner  has  employed 
a  broker  to  sell  his  property  does  not  deprive  him  of  the 
right  to  effect  the  trade  himself,  and  if  be  does  so  without  the 
assistance  or  agency  of  the  broker  he  is  not  liable  to  the  lat- 
ter for  a  <'ommission. 

But  if  broker  fails  to  bring  principal  and  purchaser  to 


MISCELLANEOUS.  151 

an  agreement  by  bis  efforts  he  is  not  entitled  to  commis- 
sion, though  the  sale  is  afterward  made  to  the  same  pur- 
chaser through  principal's  own  efforts. 

Tamplet  vs.  Saffell  (Ky.),  i8g^. 


CHAPTER     XXV. 


MISCELLANE0U8. 


CKUEL  AND  UNUSUAL  PUNISHMENT.— 

John  O'Neill  of  Kutlaud,  Vt.,  plead  guilty  in  County 
Court  to  307  convictions  for  a  second  offense  of  selling  liquor. 
The  County  Court  sentenced  him  to  two  mouths  in  the  house 
of  con-ectiou  and  to  pay  a  fine  of  |fi,150  and  costs.  He  ap- 
pealed to  the  State  Supreme  Court,  which  held  that  the  pun- 
ishment was  not  cruel  and  unusual  and  not  unconstitutional 
and  affirmed  the  sentence  of  the  lower  court. 

POWER  OF  PARTNER  IN  BUSINESS.— 

The  following  decision  on  partnership,  Mattingly  vs. 
Moore,  from  Nelson  County,  Ky.,  was  rendered  in  the  Ken- 
tucky Court  of  Appeals.  Opinion  of  the  Court,  by  Judge 
Lewis,  reversing  the  decision  of  Nelson  County  Circuit  Court, 
held: 

First — Where  it  was  the  duty  of  one  of  two  partners  in 
the  business  of  distilling  whisky  to  "look  after'the  financial 
management  of  the  distillery  and  of  selling  the  whisky,"  and 
he  from  time  to  time  deducted  10  per  cent  from  the  face 
value  of  notes  given  by  purchasers  of  whisky  in  considera- 
tion of  cash  payments  when  the  same  notes  could  have  been 
discounted  in  bank  at  7  per  cent,  he  is  not  upon  a  settlement 
of  the  partnership  liable  for  the  difference.  He  had  the 
right  to  adopt  either  mode  of  obtaining  ready  money  for 
partnership  purposes,  and  although  as  it  turned  out  a  loss 


i: 


COURT   DECISIONS. 


was  RURtiiineil  on  Mcconnt  of  the  jiarf icul.'ir  iiiodt-  atlopted 
ho  cannot  be  lu'ld  lialdf  niilcss  he  acted  in  had  faith.  And 
he  also  had  rij^ht  atid  discretion  to  pav  a  reasonahh>  coinpen- 
Katifin  to  broker's  if  tiien't).v  in  his  opinion  he  was  enabled 
to  make  more  a<ivanta},'etius  and  rea<l.v  sale  of  wliiskv. 

Kec(/nd — The  partner  whose  business  it  was  to  iiianajie 
"the  ninninj;  of  the  distillery"  was  not  entitled  under  the 
contract  of  |iarlnersliiji  to  a  salary  for  his  services. 

DISTILLING  SLOP— CONTRACT  LIABLE  FOR  SHUTTING  DOWN  — 
Where  a  distillinj^  company  contrac  ti-d  to  furnish  slop 
durinp  a  {^iven  term  for  the  fatteninj?  of  a  lot  of  cattle,  but 
shut  down  before  the  term  was  half  over,  ;ind  at  a  time 
when  other  sh)]!  could  not  be  obt^iine<l,  and  when  the  cattle 
could  not  firofitably  be  fattened  on  other  food,  it  was  liable 
in  damages  for  the  breach,  and  the  additional  fat  that  might 
have  been  put  on  them  in  the  time  allowed  by  the  contract, 
and  the  increase  in  their  value  by  beinj,'  then  fat,  were 
proper  elements  to  be  considered  in  making  u|i  a  verdict. 

NewMinrkcl  Company  vs.  Embry  el  al.  (Ky.),  Court  of  Ap- 
peals, 1S99. 

AIDING  ANOTHER  TO  SELL.— 

Defendant  may  be  convicted  of  keeping  intoxicantH 
with  intent  to  sell  the  same  unlawfully,  on  proof  of  having 
aided  and  abetted  another  in  so  doing,  since  defendant  is 
cliargeable  as  a  )irinciipnl  for  aiding  and  abetting  in  tiic  coni- 
missif>n  of  a  misdemeanor. 

Commpmvealth  I's.  Ahearn    (Mass.),  55  N.  E.  Rep.  8^^. 

BUYING  FOR  FRIEND  IS  SALE.— 

In  a  jiroseeution  for  sale  of  licjuors  a  witness  testified 
that  he  sent  for  whisky  by  defendant;  that  he  ttdd  him  lo 
bring  him  some  li(iuor;  that  he  forgot  how  much  money  he 
gave  him,  but  defendant  brought  him  a  (piart  of  wiiisky  and 
that  he  |)iii<l  him  nothing  for  bringing  it:  Held,  tiial  (lie 
evidence  showed  a  sale  by  defendant. 

Stiitc  vs.  Smith  (X.  C),  28  S.  E.  Rep.  ././p. 


MISCELLANEOUS.  153 

BUYING  FOR  FRIEND  IS  NOT  SALE.— 

Oue  who  buys  whisky  for  a  friend,  with  money  fur- 
nished by  the  latter,  is  not  guilty  of  selling  intoxicating 
liquor,  if  he  is  not  personally  interested  in  the  sale,  nor 
acting  as  the  seller's  agent. 

Hood  vs.  State  (Tc.v.).  34  S.  IV.  Rc^.  033. 

SLOT  MACHINE— NOT  NECESSARILY  GAMBLING  DEVICE.— 

Judge  Morris,  of  the  Common  Pleas  Court,  Toledo,  O., 
handed  down  a  decision  in  August,  1898,  affecting  the  status 
of  slot  inachinos.  Re  holds  that  slot  machines  are  not 
necessarily  gambling  devices,  and  that  a  city  ordinance 
which  classes  them  as  such  is  repugnant  to  the  statutes  bear- 
ing on  such  contrivances. 

PEDDLER  NEED  NOT  PAY  LICENSE.— 

The  Supreme  Court  of  Illinois  has  rendered  a  decision 
in  the  case  of  the  village  of  Cerro  Gordo  against  J.  B.  Raw- 
lings,  who  was  engaged  in  selling  groceries  for  Loverin  & 
Co.,  of  Chicago.  Mr.  Eawlings  took  orders  for  groceries 
and  had  them  sent  to  customers,  collect  on  delivery.  The 
village  trustees  had  Rawlings  arrested  and  fined  flO  and 
costs  for  selling  without  a  license.  The  case  went  through 
all  the  courts  up  to  the  Supreme  Court,  which  has  just 
decided  that  a  person  peddling  or  selling  books,  groceries  or 
other  articles  in  a  town  or  village,  without  a  license  as  a 
peddler  or  salesman,  is  not  punishable,  and  the  court  de- 
clares the  ordinance  requiring  such  dealers  to  take  out  a 
license  to  be  invalid  and  void. 

PEDDLER^AGENT  SELLING  FROM  SAMPLE  IS  NOT.— 

Villages  cannot  impose  peddlers'  licenses  upon  agents 
who  merely  carry  a  case  containing  samples  of  sugar,  tea, 
coffee,  etc.,  for  which  they  take  orders  to  be  filled  by  their 
principal,  residing  in  other  places,  and  expressed  to  the 
persons  giving  such  orders.  This  mode  of  doing  business 
does  not  constitute  the  agent  a  "peddler"  within  the  mean- 
ing of  village  ordinances.     This  ruling  applies  to  any  mer- 


151  COURT   DECISIONS. 

cliandisc  fur  w  liirli  pi'isoiis  iiiav  "ranvjiss"  tir  "take  orders." 
The  same  (lecisicm  had  already  Imcm  mad*-  in  Emmons  vs. 
City  of  Lewislown,  132  111.  H80. 

Villa (;i-  of  Ccrro  Gordo  ::■;.  Rd'cliiigs.  /  ?j;  ///.    ;~. 

SALOONKEEPER— NOT  RESPONSIBLE  FOR  HORSE  AND  BUGGY.— 

The  keeper  of  a  saloon  or  roadhouse  is  not  an  innkeeper 
in  the  sense  which  wonld  make  him  responsible  for  the 
safety  of  a  horse  and  hn^-ry  which  had  been  hitched  in  frtmt 
of  his  i»Iace  by  «)ne  of  his  cnstomers. 

Tahe  ?'j.  Myers  (Ohio),  decision. 

SALOONKEEPER'S  RIGHT  TO  EXPEL  FROM  ROOM — 

In  a  trial  f<tr  assanlt  with  intent  to  kill,  it  was  not  an 
error  to  refuse  to  charf;e  that  "a  salorm  is  a  public  place,  in 
which  all  persons  that  so  desire  may  fjo,  and  no  one  has  a 
ri},'lit  to  expel  another  therefrom  by  ffirce  and  violence,"  as 
the  jiroprictor  may  lawfully  expel  one  guilty  of  jrross  mis- 
conduct, and  may  use  such  force  as  is  necessary  to  ac- 
complish snch  result. 

Biirrell  7's.  State.  Indiana. 

CIVIX   RIGHTS— NEGROES    MAY    BE    REFUSED    DRINKS    IN    SA- 
LOONS IN  MINNESOTA  — 

The  words  "other  places  of  amusement  or  entertain 
ment"  in  the  laws  of  Alinnesota  are  lield   not  to  apply  to 
saloons,  and  that  a  nepro  may  lawfully  be  refused  a  drink 
in  a  saloon  in  that  jurisdiction. 

Rhones  7'.f.  Looniis,  ,S"(//i.   Ct..  Minnesota,    /<?o^. 

SALES  TO   HABITUAL   DRUNKARDS — 

Ivev.  St..  art.  217.'^.  of  the  title  on  "Piuardinn  and  Ward," 
definin;;  an  "habit u;il  dnink.ird"  ,is  "one  whose  mind  has 
become  so  impaired  by  the  use  of  intoxicatinp  liquors  or 
drui^s  that  he  is  incapable  of  taking;  care  of  himself  or 
property,"  does  not  apply  to  the  meaning:  of  the  tcnu  as  used 
in  Kayles'  Ann.  Kt.,  art.  ^22r)a,  §  4,  providinp  for  the  execu- 
tion of  a  bond  by  ri'tail  liquor  dealers,  conditioned  that  they 
will  not  sell  to  habitual  drunkards. 

Campbell  vs.  Janes   (Tex.),  2i  S.  W.  Rep.  7^J. 


MISCELLANEOUS.  155 

SALE  BY  OFFICER  UNDEB  JUDGMENT.— 

A  right  of  property  in  spirituous  and  malt  liquors  exists 
under  the  law  in  all  the  counties  of  this  state,  and  this  prop- 
erty is  subject  to  a  judgment  against  the  owner  in  like  man- 
ner and  to  the  same  extent  as  other  property. 

Fears  2's.  State   (  Ga.),  2p  S.  E.  Rep.  46^. 

INFORMATION— TTNLAWFtTL  SALE— RECOGNIZANCE  BY  DE- 
FENDANT WAIVES  OBJECTIONS  TO  WAHRANT  AND  AR- 
REST.— 

An  information  charging  the  unlawful  sale  of  intoxicat- 
ing liquors,  verified  by  the  county  attorney  upon  informa- 
tion and  belief,  is  sufficient  for  all  purposes  except  to  procure 
the  issuance  of  a  warrant  and  the  arrest  of  the  defendants; 
and  where  the  defendant  gives  a  recognizance  to  secure  his 
future  appearance,  and  subsequently  pleads  to  the  charge, 
without  questioning  the  sufficiency  of  the  verification,  he 
waives  all  objections  to  the  warrant  and  arrest. 

State  ■!'s.  Mosell    (Kan.).  ?o  Pac.  Rep.  180. 

NUISANCE- SUFFICIENCY  OF  EVIDENCE.— 

On  a  prosecution  for  keeping  a  liquor  nuisance,  there 
was  evidence  tending  to  show  that  there  was  a  barrel  of  ale 
on  tap,  and  another  untapped,  in  a  shed  near  defendant's 
grocery  shop,  and  accessible  therefrom;  that  persons  were 
seen  going  in  that  direction  as  if  for  a  drink,  accomnanied 
by  defendant;  and  that  others  were  seen  carrying  something 
away  in  pails  and  cans  somewhere  near  the  shed. 

Field,  that  the  evidence  was  sufficient  to  convict.  '  • 

Cominomvcalth  ■?'.?.  Kelly,  Sup.  Ct.    (Ma.ss. ) 

BEVERAGE  OR  MEDICINE.— 

A  medical  preparation  capable  of  being  used  as  a  bev- 
erage, and  which  contains  such  a  percentage  of  alcohol  as 
that  if  drunk  to  excess  will  produce  intoxication,  is  within 
the  meaning  of  the  law  of  Georgia  prohibiting  the  sale  of 
intoxicating  liquors  without  taking  out  a  specified  license; 
and  this  is  true,  even  though  the  preparation  may  contain 
other  ingredients  which  possess  useful  medicinal  properties. 


l.-.d  COURT   DFX' IS  IONS. 

The  intention  (»f  the  mai<«r  or  the  purpose  of  tlie  purchaBer 
does  not  ehange  the  effect  of  the  law. 

Chapman  vs.  State,  Sup.  Ct.  (Ga.),  2j  S.  E.  Rep..  789. 

BEVERAGE  OR  MEDICINE— WHAT   CONSTITUTES  TEST  — 

"If  the  coiiifKmiHl  or  jtrcparation  he  sucli  that  the  dis- 
tinctive eharacter  and  effect  of  intoxicatinj;  liquor  are  gone, 
and  its  nse  as  an  int<»xieatinp  beverage  is  practically  impoe- 
Bible  by  reason  of  the  other  ingredients,  it  is  not  within  the 
Rtatute.  Th«'  mere  presence  of  the  alcotiol  does  not  bring 
the  arti(  ie  within  the  prohil)ilion.  The  infliunce  of  the  al- 
coliol  may  be  counteracted  by  the  other  elements,  and  the 
comjiouiid  be  striitly  and  fairly  (Hily  a  iiitdicine.  On  tiie 
other  iiand,  if  the  intoxicating  li(|Uor  remain  as  a  distinctive 
force  in  the  componnd,  and  snch  compound  is  reasonably 
liable  to  be  nse<l  as  an  intoxicating  beverage,  it  is  within 
the  statute,  and  this,  though  it  contain  many  other  ingre- 
dients of  an  ind('|)en(ietit  and  beneficial  force  in  counteract- 
ing disease  or  strengthening  the  system."  The  doctrine 
of  this  decision  and  the  justice  of  the  test  whicli  it  projxiseK 
are  amply  supported  by  the  otiier  autiiorities,  both  earlier 
and  later. 

hitox.  l.iq.  Cases,  25  Kan.  y^i . 

ALCOHOL— NOT   VINOUS  OR  SPIRITUOUS   LIQUOR  — 

Alcohol  is  not  "vinous  or  spirituous  li(|Uors,"  within  the 
meaning  of  Act  February  22,  lSt2,  an<l  the  ameiidiiients 
thereto  prior  to  ISSG,  relating  to  licensing  the  sale  of  vinoiis 
and  spirituons  liquors;  and  an  indictment  charging  the  sale 
of  alcohol  in  violation  of  such  statutes  charges  no  offense. 

Lenity  t.v.  Stale  f.l/i.«.«.j,  12  South.  Rep.  2J. 

PHYSICIAN— PRESCRIPTION.— 

ruder  ('(xlc,  cli.  Wl^  i  7,  if  a  |)liysician  gives  a  prescrij)- 
lioM  to  enable  one  to  obtain  licpior  from  a  druggist  as  medi- 
cine, either  stating  that  it  is.  or  that  he  believes  it  is,  abso- 
lutely necessary  as  a  medicine,  and  not  as  a  beverage,  when 
he  either  knows,  or  believes,  or  has  reason  to  believe  it  is 


MISCELLANEOUS.  157 

not  so  necessary,  or  wlien  be  does  not  know  it  to  be  so  neces- 
sary', he  violates  said  statute,  and  is  guiltj  of  the  offense  it 
creates.  The  physician  must  act  in  entire  good  faith.  It 
is  his  duty  to  examine  and  ascertain  whether  the  liquor  is 
absolutely  necessary  as  a  medicine. 

State  vs.  Berkeley  (PV.  Va.),  23  S.  E.  Rep.  608. 

BESTBAINT  OF  TBADE— DISTILLERIES  MONOPOLY—  NO  CRIME 
CHARGED  WHEN  THERE  IS  NO  AVERMENT  THAT  VEND- 
ORS OF  DISTILLERIES  OBLIGATED  THEMSELVES  NOT  TO 
COMPETE.— 

An  indictment  under  the  act  of  July  2,  1S90,  relating 
to  monopolies,  averred  that  defendants,  in  pursuance  of  a 
combination  to  restrain  trade  in  distillery  products  between 
the  states  and  monopolize  the  traffic  therein,  acquired  by 
lease  or  purchase,  prior  to  the  passage  of  the  act,  some  sev- 
enty distilleries,  producing  three-quarters  of  the  distillery 
products  of  the  United  States,  and  that  they  continued  to 
operate  the  same  after  the  passage  of  the  law,  and  by  certain 
described  means  sold  the  product  at  increased  prices.  Held, 
that  no  crime  was  charged  in  respect  to  the  purchase  or  con- 
tinued operation  of  the  distilleries,  since  there  was  no  aver- 
ment that  defendants  obligated  the  vendors  of  the  distil- 
leries not  to  build  others,  or  to  withhold  their  capital  or 
experience  from  the  business. 

hi  re  Corning,  U.  S.  D.  C.  (Ohio),  51  Fed.  Rep.  205. 

OHIO  PURE  FOOD  LAW  VALID.— 

Three  test  cases  were  decided  by  the  Supreme  Court 
of  the  state  of  Ohio,  in  all  of  which  the  pure  food  law  was 
sustained: 

The  Court  held:  (1)  One  who  sells  impure  and  adul- 
terated liquor  is  subject  to  tine,  although  at  the  time  of  the 
sale  he  is  the  ageut  of  a  principal  who  resides  without  the 
state. 

(2)  The  manager  of  a  mercantile  corporation  is  subject 
to  a  line  under  the  provisions  of  the  "act  to  provide  against 
the  adulteration  of  food  and  drugs"  when  the  adulterated 


158  COURT   DECISIONS.    ' 

;ini(  li-  is  snld  i>r  ofTcretl  for  sah'  liy  an  a<j;eiit  of  such  corpor- 
alidii  a(liii^  witliiii  tlie  st-opf  of  liis  auilmiitv,  ami  the 
olVfUSf  is  triable  in  Uie  coiiuly  in  wLiili  siali  ailiule  is  sold 
tir  offered  for  sale  by  sutb  a}j;eut. 

OHIO   PURE  FOOD   LAW   CONSTRUEB.— 

In  the  case  of  the  state  against  Joseph  C  Hutchinson, 
the  Sui»renie  Court  of  Ohio  held  that  whisky  is  refo}j;uized 
by  that  name  in  the  pharmacopo'ia,  and  is  a  dru^  within  the 
meaning;  of  the  pure  food  and  tliiig  statute;  also,  that  the 
sale  of  adulterated  whisky  even  as  a  beverage  is  an  offense 
a}|;ainst  the  state  jiure  food  law. 

Afterward.  Thomas  Ward  of  Is'ewark  was  arrested 
ami  lined  for  selling;  whisky  under  proof  and  artilicially  col- 
ored. The  case  was  appealed  to  the  Supreme  Court  to  en- 
deavor to  secure  a  reversal  of  the  decision  in  the  Hutchin- 
son «ase,  but  the  court  has  n-alliinicd  its  former  decision. 

Stale  vs.  Hutchinson  (Ohio),  Sup.  Ct.,  iSpy. 

MAY    RECOVER    FIRE    INSURANCE    THOUGH    HAVING    NO    LI- 
CENSE.— 

'i'lie  fact  of  insured  not  ha\inji;  a  license  to  sell  licjuor 
does  not,  priiita  (nvic,  alTect  his  right  to  recover  on  a  policy 
covering  saloon  fi.\tures. 

Manchester  l-ire  Assur.  Co.  vs.  Peibelman,  (.-{la.),  j"?  So.  R. 
759- 

LIFE  INSURANCE— RIGHT  OF  WOODMEN  TO  EXCLUDE   LIQUOR 
DEALERS.— 

The  Supreme  Court  of  .Minnesota  has  alliriucd  (he  de- 
cision of  the  Circuit  Court  in  the  case  of  Loettler  against  the 
Modern  AN'oodmen  of  .America.  The  decision  uitholds  tiie 
right  of  the  Order  to  excludt"  certain  classes,  including 
whcdesalc  li()Uoi-  dealers.  I.oelliei-  joined  the  NVoodmen 
HoiMc  lime  ago  ami  aflt-rward  became  connected  with  a 
wholesale  liipior  lirm.  .\fler  paying  assessments  for  three 
y«'ars  he  was  denied  the  privilege  of  the  Order  and  brought 
suit,  wit  li  the  al)i»\  I'  I'esull. 


MISCELLANEOUS.  159 

TAXATION— WHISKY  IN  BOND.— 

The  Kentucky  Court  of  Appeals  held,  in  the  case  of 
VVathen  et  al.  vs.  Young,  that  whisky  in  bond  cannot  escape 
its  liability  to  taxation,  under  the  authority  of  an  act  passed 
by  the  legislature  to  enable  a  county  to  fund  Rs  indebted- 
ness, merely  because  the  tax  (the  first  lien  upon  the  whisky 
being  to  the  lluited  States  Government  for  taxes)  happened 
to  be  i)aid  subsequent  to  the  liquidation  of  the  county's  in- 
debtedness, though  the  whisky  was  in  existence  during  the 
period  of  li(]uidation  and  liable  for  its  just  proportion  of  the 
special  tax.  The  Court  said  that  to  hold  otherwise  would, 
under  the  eight-year  period  allowed  by  the  Federal  govern- 
ment in  which  to  pay  its  tax,  often  result  in  whisky  in  bond 
escaping  its  just  proportion  of  a  public  burden. 

DEED— BESTBICTION  AS  TO  USE  OF  PREMISES.— 

A  condition  in  a  deed,  prohibiting  the  use  of  the  land 
for  the  manufacture  or  sale  of  intoxicating  liquors,  is  bind- 
ing into  whosesoever  hands  the  land  may  thereafter  come; 
and  the  grantor  may  enforce  a  forfeiture  for  breach  of  the 
condition  against  a  purchaser  from  the  grantee,  though  the 
condition  does  not  in  express  terms  purport  to  bind  the 
"heirs  and  assigns"  of  the  grantee. 

Odessa  Improvement  &  Irrigation  Co.  z's.  Dazvson  (Tex.),  48 
S.  IV.  Rep.  576. 

DEEDS— COVENANTS  IN  RESTRAINT  OF  TRADE.— 

An  agreement  by  the  vendor  not  to  allow  the  sale  of  in- 
toxicating liquors  in  any  building  owned  by  him  or  after-  • 
ward  conveyed,  in  the  same  block,  for  a  period  of  five  years, 
is  not  such  a  restraint  of  trade  as  is  against  public  policy. 

Anderson  vs.  Rozvland,  (Tex.),  44  S.  W.  Rep.  pii. 

BALE— CHANGE  OF  POSSESSION.— 

A  change  in  possession  of  barrels  of  whisky,  as  against 
attacliing  creditors  of  the  seller,  is  not  accomplished  by  roll- 
ing them  apart  from  the  rest  of  the  stock  in  the  seller's  store, 
and  marking  them  with  the  buyer's  brand — the  latter  hav- 


l(;(i  COURT   DECISIONS. 

ing  tlien  uo  room  for  them  iu  lli^s  store,  l)ut  agreeing  to  re- 
move tlii'in  in  a  few  ilays — and  the  good  faitli  of  tlic  parties 
Ir  iiniualM-ia]. 

Bitrchinall  z's.  Weinberger   (Colo.),  ^4  Pac.  Rep.  911. 


PART  U. 


Warehouse  Receipts 


AND 


Trade-Marks. 


11 


CHAPTER     I. 


WAREHOUSE    RECEIPTS. 


WAEEHOTJSE    RECEIPTS— LIABILITY      OF     INDOBSER— BUYER 
CANNOT  RECOVER  EXCEPT  FROM  WAREHOUSE.— 

William  Mida  was  engaged  in  the  wholesale  liquor  busi- 
ness at  Chicago  as  a  broker  and  in  1883  sold  to  Solomon 
Geissmann  warehouse  receipts  for  fifteen  barrels  of  whisky 
at  the  time  in  bonded  warehouse  in  Kentucky.  The  re- 
ceipts were  issued  iu  the  usual  form  by  the  Anderson  Dis- 
tillery Company,  reciting  the  receipt  of  such  whisky  in  their 
bonded  warehouse  in  Louisville,  Ky.,  and  agreeing  to  de- 
liver the  same  upon  return  of  the  receipts  properly  indorsed 
by  Mida  and  payment  of  the  government  tax  and  storage. 
The  sale  was  made  in  the  usual  mode  by  Mida  indorsing  and 
delivering  the  receipts  to  Geissmann,  who  paid  for  them  at 
the  time.  Geissmann  took  the  receipts  and  held  them  with- 
out presenting  them  at  the  warehouse  or  demanding  the 
goods  for  nearly  a  year,  when  the  distillery  company  failed, 
and  it  then  came  to  light  that  the  warehouse  receipts  were 
duplicates  and  Geissmann  sued  Mida  for  the  return  of  the 
purchase  money  he  had  paid.  The  Appellate  Court  decided 
in  Mida's  favor,  holding: 

(1)  That  the  whisky  being  in  the  warehouse,  Geissmann 
could  have  presented  his  receipts  and  obtained  it  at  any 
time  before  the  failure,  and  having  failed  to  do  so  cannot 
recover. 

(2)  A  usage  of  the  whisky  trade  that  in  purchasing 
whisky  warehouse  receipts  the  seller  is  not  looked  to  as  the 

163 


104      WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

rfspuu.sible  partv,  but  the  wureliouse  issuiuy  the  receipts 
must  be  relied  on  is  valid. 

(3)  In  the  absence  of  fraud  or  express  warranty  in  mak- 
ing sale  and  transfer  of  warehouse  reieii)ts  tiie  purchaser 
must  rely  upon  the  warehouse  issuing  them,  aud  the  person 
Belling  is  not  liable  to  the  purchaser  for  the  whisky. 

(4)  An  iiidorseuieut  of  warehouse  receijits  by  the  seller 
merely  transfers  the  title  to  the  receipts  and  is  not  a  war- 
ranty of  the  genuineness  of  the  receipts. 

Gcissmann  vs.  Mida  ij  III.  App.  207. 

LIEN   OF  VENDOR  ON  GOODS  SOLD  IN   CASE   OF   FRAUDULENT 
PURCHASE.— 

The  following  decision  involves  the  question  of  "fraudu- 
lent purchase  of  goods,  attachments  and  bona  fide  pur- 
chaser." The  plaintilTs  were  (,'arstairs,  McCall  &  Co.  of 
Philadelphia  aud  the  defendants  the  Chas.  A.  Kelly  Com- 
pany, and  the  appeal  was  from  the  Franklin  County  (Ky.) 
Circuit  Court.  Oi)inion  of  the  Court  by  Judge  llazelrigg, 
allirming,  as  follows: 

(1)  When  one  purchases  goods  with  the  fraudulent  pur- 
pose of  not  payiiit:  for  llieni  the  lien  of  a  creditor  who  has  an 
attachment  levied  upon  the  goods  as  the  property  of  the  pur- 
chaser is  subordinate  to  that  of  the  vendor. 

(2)  The  fact  that  the  attaching  creditors  in  this  case 
are  Jilso  the  holders,  by  assignment  from  tlie  fraudulent  pur- 
chasers, of  the  warehou.se  nciipts  for  the  whisky  upon  w  hich 
the  attachment  was  levied,  does  not  give  them  priority  over 
the  vendor,  as  it  apjicars  the  transfer  of  llie  receipts  was 
made  prior  to  the  allaclimcnl  suit  and  must  iiave  been, 
Uierefore,  merely  as  collateral  security  for  the  antecedent 
delil,  as  otherwise  liie  attarhing  creditors  would  have  been 
the  owners  of  I  lie  whisky  by  virtue  of  their  ownershi])  of  the 
receipts  and  there  would  have  been  no  occasion  for  the  at- 
tachment. 

(.'{)  In  order  Ih.il  (Hic  may  make  good  his  plea  that  he 
is  a  bona  lide  |iur<  baser  he  must  sliow  an  actual  payment  be- 
fore notice,  or  a  change  of  his  legal  position  for  the  worse. 


J 


M^  ARE  HOUSE   RECEIPTS.  165 

It  is  not  sufficient  that  he  has  talcen  the  property  in  contro- 
versy as  security  for  an  antecedent  debt 

(4)  Even  though  there  may  have  been  an  absolute  trans- 
fer of  the  receipts  after  the  attachment  proceeding,  yet  as 
the  lower  court  found  that  they  were  taken  with  notice  of  the 
infirmity  of  the  title  of  the  fraudulent  assignor  the  judgment 
giving  the  vendor  the  superior  right  must  be  affirmed. 

PRIVATE  WAREHOUSE  RECEIPTS  ARE  NEGOTIABLE.— 

Collins  &  Co.  of  Louisville  sold  on  May  20,  1890,  to 
Dickinson  &  Co.  fifty  barrels  of  whisky,  for  which  they 
issued  their  own  warehouse  receipts  as  dealers  on  goods 
stored  in  Bardstown.  The»e  receipts  were  transferred  by 
Dickinson  <Sr  Co.  to  L.  E.  TJosenlieim  of  New  York.  Dickin- 
son &  Co.  at  the  time  they  purchased  the  goods  were  hope- 
lessly insolvent  and  never  intended  to  pay  for  them  and 
never  did.  Collins  &:  Co.  refused  to  deliver  the  goods,  and 
Chancellor  Edwards  of  Louisville,  in  rendering  judgment 
against  them,  decided: 

That  warehouse  receipts  are  negotiable  and  placed  upon 
the  footing  of  bills  of  exchange,  and  defendants  were  bound 
by  the  statements  they  made  in  their  receipts. 

HOW  FAR  IS  A  WAREHOTISE  RECEIPT  NEGOTIABLEP— 

On  .Lanuary  0,  ISSfi,  -Tudge  Barr  decided  a  case  involv- 
ing the  above  question,  at  Frankfort,  Ky.,  in  the  United 
States  Circuit  Court.     The  facts  were  as  follows: 

Tn  June,  18S2,  Eichardson  <S:  Co.  of  St.  Louis  purchased 
from  Montgomery  &  Co.  fifteen  barrels  May,  '80,  TTermitage 
whisky,  in  bond,  at  Frankfort,  Ky.,  obtaining  a  warehouse 
receipt  therefor  indorsed  in  blank  by-  Montgomery  Sc  Co. 
Some  months  later  ihis  warehouse  receipt  was  stolen  from 
the  possession  of  Richardson  &  Co.  and  sold  to  Fechheimer 
Bros,  of  Detroit,  who  were  innocent  purchasers  of  the  same 
for  value. 

The  warehouse  receipt  was  not  indorsed  by  Richardson 
&  Co.,  and  there  was  nothing  on  the  paper  to  indicate  that 
the  same  had  been  in  their  possession,  or  had  been  owned 


ic.f,     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

hv  lliciii.  In  iss."!,  wliiii  tlic-  tiim-  taine  to  pay  the  tax  aud 
take  the  whisky  out  of  boud,  tlie  above  farts  refianlin-i  the 
theft  and  sale  of  I  lie  svaichonsc  re<  ript  were  broiiirlit  to  tlie 
knowh'd^e  of  Iviclianlson  vV;  Co.  for  the  hrst  time.  Kiiliard- 
son  &  Co.  instituted  a  suit  by  replevin  in  the  Federal  Court 
at  Frankfort  against  Fe(  lihoinior  IJros.,  who  in  tlie  mean- 
time had  paid  (ho  tax  and  placod  the  whisky  in  a  free  ware- 
house in  Frankfort. 

F{ichardson  &  Co.  elainied  that  the  warehouse  receipt 
was  not  nefjotiable,  to  (he  extent  of  makinji  (itlo  throutrh  a 
thief,  to  an  innoient  holder  for  value.  The  (juesiion  of  ne;;li- 
gence  on  the  part  of  Kirhardson  &  Co.  was  submitted  to  a 
jury  wiio  found  in  their  favor.  Judpe  l>arr  held  the  law  to 
be  (hat  Kichardson  &  Co.  did  not  lose  tlieir  title  to  (he  whiaky 
and  ju(lj,'iiient  was  rendered  in  (heir  favor. 

PRIORITY  OF  WAREHOUSE  RECEIPTS.— 

The  (irni  of .[.  U.  Matlinj;ly  iV  Sous,  distillers,  was  eoin- 
pos(Hl  of  J.  (i.,  P.  J.  and  L.  D.  Mattiugly.  On  February  23, 
1892,  A.  R.  Sutton  became  a  member  of  the  (inn  under  a  i)art- 
nerslii))  a^rieement,  by  virtue  of  which  Sutton  became  the 
linancial  niaiia^er  of  the  (inn,  anil  itrociired  all  (he  money 
ueedetl  for  carrying  <ni  the  business.  As  w  hisky  was  manu- 
factured warehouse  receijds  therefor  were  i>laced  in  his 
hands,  and  were  by  him  scdd  or  pledged  as  .securi(y  for  notes 
execute<l  for  iiiiniey  borrowed. 

For  a  (inic  af(<r  Sudon  bei'ame  a  member  of  the  tirm, 
the  receipts  issued  were  prinloil  on  yoilnw  i>ai>er.  and  i(  was 
determined  (n  lia\c  ui'W  reci'ip(s  prin(ed  on  •iicen  paper,  (o 
be  used  in  liUuic  (lansactiiuis,  and  that  the  yellow  receipts 
oulstandin<;  should  be  (aken  tip  and  ;ireen  ones  substitutetl 
therefor. 

(.)n  Decendx'r  7  Sutton  (■xccn(ed  a  n(((e  to  Ihc  (ierman 
Security  Hank  for  ?2,(I(MI,  due  Ueeemlxr  -.K  and  jiledjred  as 
collateral  security  yellow  warehouse  receipts  for  2r»0  bar- 
rels. On  December  1:5  Sutton  cxi-culed  a  note  to  iA'<in 
Bh>ck  for  $2,.")(H)  at  four  months,  and  pledt,'ed  as  collateral 


WAREHOUSE  RECEIPTS.  167 

security  green  warehouse  receipts  for  the  same  250  barrels, 
bearin<i  the  same  serial  numbers  as  those  covered  by  the 
yellow  receipts  then  held  by  the  German  Security  Bank. 
On  December  29  Sutton  paid  the  note  at  the  German  Secu- 
rity Bank  by  a  check  on  the  Louisville  Banking  Company, 
took  up  only  200  of  the  yellow  receipts  held  by  the  bank  and 
left  with  the  bank  the  receipts  covering  the  remaining  fifty 
barrels  as  general  collateral.  On  the  same  day  he  drew  a 
draft  on  Oliver  &  O'Bryan  of  Kansas  City  for  about  |2,700, 
payable  in  four  months,  and  discounted  it  at  the  Louisville 
Banking  Company,  depositing  the  yellow  receipts  obtained 
from  the  German  Security  Bank  as  collateral,  and  the  Louis- 
ville Banking  Company  paid  Sutton's  check  to  the  German 
Security  Bank  with  this  money.  Oliver  &  O'Bryan  accepted 
the  draft  for  vSutton's  accommodation. 

Sutton  failed  to  pay  these  notes  and  on  enforcing  their 
liens  the  German  Security  Bank  became  the  owner  of  the 
yellow  receipts  for  fifty  barrels,  Oliver  &  O'Bryan  became 
the  owner  of  the  yellow  receipts  for  200  barrels,  and  Leon 
Block  the  owner  of  green  receipts  covering  the  same  250  bar- 
rels covered  by  the  yellow  receipts. 

The  Kentucky  Court  of  Appeals  decided: 

(1)  That  the  yellow  receipts  for  50  barrels  held  by  the 
German  Security  Bank  wei-e  valid  and  prior  to  the  green 
receipt  for  the  same  goods. 

(2)  That  the  yellow  receipts  for  200  barrels  taken  up 
by  Sutton  after  tlie  issuance  of  the  green  receipts,  coming 
into  the  hands  of  Sutton  for  the  firm  that  issued  them,  ceased 
to  be  outstanding  receipts,  and  could  only  be  given  out  again 
as  junior  and  subject  to  the  green  receipts  previously  issued. 

(3)  The  statute  prohibits,  under  penalty,  the  warehouse- 
man from  issuing  any  receipt  for  goods  while  any  former 
receipt  for  any  such  goods  shall  be  outstanding  and  uncan- 
celed, but  if  issued  they  are  not  therein*  rendered  void,  and 
whenever  the  prior  receipts  come  again  into  the  hands  of  the 
warehouseman  issuing  them  the  later  receii)t«  become  valid 
and  the  first  ones  issued  become  invalid. 


If.S     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

WAJREHOUSE    RECEIPTS— INNOCENT   PXTRCHASER    NOT    BOUND 
BY  AGREEMENTS  OF  WHICH  HE  HAS  NO  KNOWLEDGE.— 

A  a;:reiMl  willi  wanliouscmaii  tbat  ctTtaio  wliisky.  for 
whicli  flic  \A  ar<-hinis»'iiiaii  .^avc  him  a  n-i  cipl,  sliduld  rciiiain 
in  tlie  warohousf  until  tlie  warehouspiiian  was  repaid  the 
money  advanced  Ity  liiiii  to  pay  llie  revenue  tax  thereon.  A 
sold  t)ie  receipts  to  IJ  under  tlie  aj^roonieiit  that  the  whisky 
should  remain  in  the  wareho)ise  until  the  ])urchase  jtriee 
was  paid,  and  B  assented  to  the  previous  agreement  with 
the  warelioiisenian  also.  B  then  sold  the  receipts  to  C,  who 
had  no  kiiowledj^'e  of  either  of  said  ajireements.  The  ware- 
houseman was  instructed  hy  A  to  h(dd  the  whisky  until 
such  amounts  were  i>aid.  On  suit  liy  C  for  the  whisky  tlie 
Conrt  held  that  he  was  not  alTecled  by  these  ajjreemeuts,  of 
which  he  had  no  knowledge. 

Bank  vs.  IVatcrhouse  (Conn.),  ^8  All.  Rep.  P04. 

VALIDITY   OF   DISTILLER'S   WAREHOUSE   RECEIPTS — 

In  the  Kentucky  Court  of  Appeals,  December  15,  1898, 
Judge  Guffy  handed  down  the  following  decision: 

It  is  an  appeal  from  the  chancery  division  of  the  Jeffer- 
son Circuit  Court  in  the  case  of  "The  Bell  &  Coggleshall 
Company,  etc.,  appellants,  vs.  The  Kentucky  (llass  Works 
Company,  appellees." 

On  April  27, 1887,  the  Kentucky  Glass  Works  Company 
made  an  assignment  to  T.  W.  S[iindle  for  the  benefit  of  its 
creditors.  The  Kentuckv  National  Bank  held  a  mortgage 
against  the  company  for  §18,000,  executed  by  the  company 
and  President  K.  Bull  and  Vice-president  B.  F.  Bull,  who 
became  personally  responsible  for  the  (d)ligation,  also.  In 
rpvi«'wing  the  case,  Judge  Guffy  says:  "It  further  apjiears 
from  the  answer  of  the  Kentucky  National  Bank,  that  it  had 
a  very  large  indcldcdncss  against  the  Kenlinky  Glass 
Works  (^'ompany,  in  addition  to  the  mortgage  debt.  It  also 
claimed  a  lien  upon  certain  personal  jiroperty  or  the  pro- 
ceeds thereof  und(>r  and  by  virtue  of  several  s(vcaHe<l  ware- 
house receii)ts.  It  further  appears  that  the  assignee.  Spin- 
dle, recognized  the  mortgage  lien  and  the  warehouse  liens 


WAREHOUSE   RECEIPTS.  109 

upon  tlie  property  as  beinji:  valid,  and  proceeded  to  make 
payments  to  the  said  bank  in  accordance  therewith.  It  is 
the  contention  of  the  appellants  that  the  mortgage  was 
fraudulent  and  its  execution  unauthorized  by  law,  and  that 
the  debt  attempted  to  be  secured  thereby  was  in  excess  of 
the  amount  which  the  corporation  could  legally  incur,  and 
that  the  warehouse  receipts  were  fraudulent  and  void." 

The  property  covered  by  tlie  warehouse  receipts  is  said 
to  be  some  finished  product  wai'ehoused  on  the  company's 
premises  by  an  employe  or  officer  of  the  company. 

Referring  to  the  warehouse  receipts  direct.  Judge  Guffy 
continues:  '-'So  far  as  the  so-called  warehouse  receipts  are 
concerned,  an  attempt  to  secure  a  lien  or  preference  there- 
under was  wholly  without  authority  of  law.  There  is  no 
sort  of  evidence  that  Ed  Bull  or  the  Kentucky  Glass  Works 
Company  were  eltlier  engaged  in  the  warehouse  business  or 
were  warehousemen,  and  hence  an  attempt  to  issue  ware- 
house receipts  was  without  authority  of  law  and  did  not 
confer  any  legal  right  or  claim  or  lien  upon  the  property 
mentioned  therein.  It  was  said  by  this  court  in  Mechanics' 
Trust  Company,  etc.,  vs.  Dandridge,  etc.,  18  K.  L.  Rep.,  629 
(warehouse  receipts  then  being  under  consideration,  and 
the  statute  having  been  referred  to);  'The  statute  supra  evi- 
dently  refers  to  only  such  persons  as  in  fact  keep  a  ware- 
house to  store  goods  in  and  are  engaged  in  that  business.  It 
cannot  be  that  it  was  the  intention  of  the  Legislature  to  pro- 
vide that  any  and  all  persons  might  become  legal  warehouse- 
men by  simply  receiving  one  particular  piece  of  property 
in  store  and  issuing  a  receipt  therefor.'  " 

The  final  summing  up  of  the  decision  is  as  follows: 
"The  judgments  appealed  from  are  therefore  reversed  and 
cause  remanded  with  directions  to  adjudge  the  mortgage 
executed  to  the  said  Kentuckv  National  Bank  and  the  w{ire« 
house  receipts  given  to  each  and  all  null  and  void,  and  to 
set  aside  the  order  allowinc  the  aforesaid  credits  to  the 
assignee.  Spindle,  *  *  *  and  for  proceedings  consistent 
herewith." 


170     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

EFFECT  OF  TRANSFER  OF  WAREHOUSE  RECEIPT.— 

The  transfer  of  a  warehouse  receipt  by  the  owner  of  the 
projMTty  i»aKse8  the  tilh*  to  the  punliaser  as  ajiaiiist  tlie 
creilitors  of  the  owner,  althouj,4i  llie  ]>roperty  is  uot  deliv- 
ere<l. 

Bank  of  Nnifort  fs.  Hirsch,  zy,  S.  \V.  Rep.  74. 

The  indorsement  and  deliverv  of  the  warohonse  receijit 
have  the  same  elTi-ct  in  (ransfenin;;  tlie  title  as  liie  delivery 
of  the  pro|>ert.v.  The  warehouseman  becomes  the  bailee  of 
tlie  holder  uf  (he  receipt,  to  whom  it  is  transft'rred,  and 
ceases  to  hold  for  the  former  owner,  'i'liis  |iriiuiple  has 
been  established  in  the  following  decisions:  Shei>ardson  vs. 
Gary,  29  Wis.  34;  Harris  vs.  Bradley,  2  Dili.  284,  Fed.  Cas. 
No.  (;,11<;;  I'lK-kett  vs.  Kead,  'M  Ark.  l.'U ;  Dnrr  vs.  Harvey. 
44  Ark.  301 ;  Ferj,Mison  vs.  Bank,  14  Bush  .".5. 

But  it  is  also  true  that  a  warehouse  receipt  for  a  part  of 
certain  j^oods  stor»'d  in  bulk  jtasses  no  title  until  such  j^ooils 
are  separale<] — set  apart —  so  as  to  distinjiiiisli  them  from 
the  f^eneral  mass  unless  the  receij)!  provides  the  means  of 
makini:  sndi  separation. 

Eer^uson  rs.  Bank,  14  Bush.  555 ;  Trust  Co.  vs.  Trumbull,  2j 
N.  E.  55/i,  ?(5/. 

WAREHOUSE  RECEIPTS  NOT   VALID   AS   AGAINST   TAXES   DUE 
FROM   DISTILLER.— 

Tile  Commissioner  (d'  Inti-rnal   Kevenue  in  (piotinjj;  the 

case  of  the  (iovernment  vs.  J.  li.  Tlmmpson  of  Kentucky, 

holds  tliat  "under  section  319(5,  tbe  lien  «if  {government  is 

valid  ajjainst  all  of  the  property  contained  in  warehouse  for 

taxes  assessed  vs.  distiller,  withotit  rei^ard  to  the  fact  that 

others   may    claim    ownership    lliroiij^li    pnrclia.se,    through 

warehouse  receipts  or  otherwise." 

WAREHOUSEMEN— LIEN— NOTICE.— 

A  warehouse  receipt  staled  that  the  proiterly  was  de- 
liverable "on  payment  of  charjies,"  without  statinp  their 
nature  or  amount,  (lie  spaces  for  the  insertion  of  the  amount 
of  "sdirage"  and   "advanced"  charges  respectively   being 


WAREHOUSE  RECEIPTS.  171 

left  blauk:  IJekl,  that  this  was  siifficic^nt  to  put  a  purchaser 
of  the  property  upon  inquiry  as  to  the  amouut  aud  character 
of  the  charges,  and  that  the  warehouseman  was  not 
estopped,  as  ap;ainst  such  purchaser,  from  asserting  his  lien 
for  "advanced"  charges. 

Security  Bank  vs.  Minneapolis  Cold  Storage  Co.  (Minn.),  56 
iV.  JV.  Rep' 582. 

WAREHOUSEMAN— LIEN— STORAGE.— 

A  warehouseman  who  retains  goods  for  a  general  bal- 
ance of  storage  under  a  single  contract  is  entitled  to  storage 
at  the  same  rate  after  the  time  of  asserting  his  lien  until 
payment  is  made,  and  he  cannot  be  deprived  of  the  same  on 
tlie  theory  that  the  storage  from  that  time  on  is  for  bis  own 
benefit. 

Devcreux  vs.  Fleming,  U.  S.  C.  C.  (S.  Car.),  55  Fed.  Rep.  .]oi. 

WAREHOUSEMAN'S    UJVBILITY    FOB    GOODS    DESTROYED     BY 
FIRE.- 

(1)  A  carrier  is  not  liable  as  such  for  goods  placed  in  its 
warehouse  after  transportation,  although  the  consignee  may 
have  had  no  opportunity  to  remove  them,  because  told  they 
were  not  there,  but  its  liability  is  that  only  of  a  warehouse- 
man. 

(2)  Where  goods  are  placed  by  a  earner  in  its  ware- 
house, and  the  consignee  inquires  for  them  a  number  of 
times,  but  is  told  each  time  that  tliey  are  not  there,  the  car- 
rier is  liable  as  a  warehouseman  for  their  destruction  by  fire, 
notwithstanding  the  fire  may  have  occurred  without  any 
negligence  on  its  part,  as  the  failure  to  deliver  was  the  proxi- 
mate cause. 

Kelly  vs.  E.  T.,  U.  &  G.  Ry.  Co.,  Tennessee. 

INDIANA  LAW  AGAINST  PRIVATE  WAREHOUSE  RECEIPTS.— 

The  following  law  was  passed  by  the  Indiana  General 
Assembly  of  1897,  and  strictly  prohibits  all  issue,  sale, 
pledge  or  transfer  of  private  warehouse  receipts: 

Section  1.  Be  it  enacted  by  the  General  Assembly  of  the 
State  of  Indiana,  That  it  shall  be  unlawful  for  any  corporation, 
firm  or  person,  their  agents  or  employes,  to  issue,  sell,  pledge,  as- 


I7J      WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

Bign  or  transfer  in  this  state  .iny  reroipt,  certificate  or  other 
written  instriimciil  [iiiriiortiiif;  to  be  a  warelitnise  receipt,  or  in 
the  similitiulc  of  :i  wareiioiise  receifit,  or  designed  to  he  under- 
stood as  a  wari'lioiise  receipt,  for  }:(K)ds,  wares  or  merchan- 
dise stored  oi'  (h'positcd,  or  ciainu'd  to  be  stored  or  depos- 
ited, in  any  wareiK>use,  i)ublic  or  private,  in  any  other  state,  un 
less  such  receipt,  certificate  or  other  written  instrument  shall 
have  been  issued  by  the  warehouseman  operating  such  ware- 
house. 

Section  2.  It  shall  be  unlawful  for  any  c(trporation,  firm  or 
person,  their  apents  or  employes,  to  issue,  sell,  pledfre,  assijin  or 
transfer  in  this  state  any  receipt,  c-ertiiicate  oi'  other  written 
instrument  for  floods,  wares  or  merchandise  claimed  to  be  stored 
or  deposited  in  any  warehouse,  p\iblic  or  private,  in  any  other 
state,  knowinu;  that  there  is  no  such  warehouse  located  at  the 
place  named  in  such  receipt,  certiticate  or  other  written  instru- 
ment; or  if  there  be  a  warehouse  at  such  place,  knowinf;  that 
there  are  no  poods,  wares  or  merchandise  stored  or  de[iosited 
therein  as  specified  in  such  report,  certificate  or  other  written 
instrument. 

Hection  3.  Tt  shall  be  unlawful  for  any  corporation,  firm  or 
person,  their  apents  or  employes,  to  issue,  sipn,  sell,  pledpe,  nssipn 
or  transfer  in  this  state  any  receipt,  certificate  or  other  written 
instrument  evidencing,  or  pur[)ortinR  to  evidence,  the  sale, 
pledpe,  mortpape  or  bailment  of  any  poods,  wares  or  merchandise 
stored  or  dej>osite(l,  or  claimed  to  tie  stored  or  deposited,  in  any 
warehouse,  jiutilic  or  private,  in  any  other  stale,  unless  such  re- 
ceipt, certificate  or  other  written  instrument  shall  plainly  desip- 
nate  the  number  and  location  of  such  w.-ireliouse,  and  shall  also 
set  forth  therein  a  full,  true  and  conifilete  cofiy  of  the  receipt 
issued  by  the  warehouseman  operatinp  such  w;irehouse  wherein 
such  poods,  wares  or  merchandise  are  stored  or  d<'po.«ited.  or  are 
claimed  to  be  stored  or  deposited.  Provided.  That  the  provisions 
of  this  section  shall  not  ajijily  to  the  issue,  sipninp.  sale,  pledpe, 
assipnment  or  transfer  of  t)ona  fide  warehfiuse  receipt  issued  by 
the  warehouseman  operatinp  jiutilic  or  bonded  warehouses  in 
other  states,  accordinp  to  the  laws  of  the  st.-ite  wherein  such 
warehouses  may  be  located. 

Section  -1.  Every  c<iry)oration.  firm  or  person,  acent  or  em 
ploye  who  shall  knowinply  violate  any  of  the  provisions  of  this 
act  shall  be  deemed  puilty  of  a  misdemeanor,  and  upon  convic- 
tion thereof  shall  be  fined  in  any  sum  not  less  than  fifty  nor  more 
than  one  thousand  dollars,  to  which  may  be  added  imprisonment 
in  the  county  jail  for  any  period  not  exreedinp  tme  year. 
KENTUCKY  WAREHOUSE  LAW.— 

Seetiiin  1.  Any  jiei'snn  ro((M\inp  any  kinil  of  produro, 
wares,  nK'rcliandi.so,  eoniUKHlity  or  anything  wlialever,  in 


WAREHOUSE  RECEIPTS.  173 

store,  or  undertaking  to  receive  and  care  for  the  same,  either 
with  or  without  compensation,  shall  be  deemed  and  held  to 
be  a  warehouseman. 

Section  2.  He  shall  {;ive,  on  demand,  a  receipt  therefor, 
setting  forth  the  quality,  quantity,  kind  and  description 
thereof. 

Section  3.  Such  receipts  shall  be  negotiable  and  trans- 
ferable by  indorsement  in  blank,  or  special  indorsement,  the 
same  as  bills  of  exchange. 

Section  Jf.  No  icnrehousemun  or  other  pensoii  or  persons  shall 
issue  any  receipt  or  other  voucher  for  any  goods,  waras,  merchan- 
dise, produce  or  other  thing  enumerated  in  Section  1  of  this  article, 
or  for  any  otlier  commodity  or  thirig,  to  any  person  or  corporation, 
unless  snch  goods,  wares,  merchandise,  produce,  property,  com- 
modity or  thing  shall  have  been  bona  fida  received  into  possession 
and  store  by  such  loarehouscman  or  other  person,  and  shall  be 
in  store  and  under  his  or  their  control,  care  and  keeping  at  the  time 
of  issuing  such  receipt. 

Section  5.  He  shall  not  issue  receipts  for  property  as 
security  for  any  money  loaned,  or  other  indebtedness,  un- 
less such  property  shall  at  the  time  belong  to  him  without 
incumbrance  otherwise  than  as  set  forth  in  the  receipt,  and 
the  property  must  be  actually  in  stoi'e  and  under  the  control 
of  such  warehouseman  at  the  time. 

Section  G.  No  warehouseman  or  other  person  shall  issue 
any  receipt  or  other  voucher  for  any  goods,  wares,  merchan- 
dise, produce  or  other  thing  enumerated  in  Section  1  of  this 
article,  whilst  any  former  receipt  for  any  such  goods,  wares, 
merchandise,  produce,  commodity,  property  or  thing  as 
aforesaid,  or  any  part  thereof,  shall  be  oustanding  and  un- 
canceled. 

Section  7.  No  warehouseman  or  other  person  shall  sell, 
incumber,  ship,  transfer  or  in  any  manner  remove  from  his 
immediate  control  any  property  receipted  for,  without  the 
written  consent  of  the  holder  of  the  receipt  and  the  produc- 
tion of  the  receipt. 

Section  8.  Any  person  violating  this  law  deemed  a  cheat 


174      WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

and  Nwiudlor  aud  is  subject  to  indiotiiiont  and  pcniilty  of  fine 
not  exceed i II ji  live  Mionsaiid  dollars  and  iiiiiuisnniiu'nt  not 
exceediuy  live  years,  also  civil  actiou  by  person  aggrieved 
for  damajjes. 

Section  !>.  Keceipt  may  be  pledged  as  collateral  security 
or  otherwise. 

Section  10.  Wareliousemau  shall  keep  a  register  with 
list  aud  description  of  jtropertj'  stored,  name  aud  residence 
of  the  owner,  time  received  and  anioiml  of  charges  thertH)n. 

Section  11.  May  sell  projierly  on  whicli  charges  not  paid 
for  twelve  months  after  due,  at  public  auction,  after  due  ad- 
vertisement anil  nolice  for  not  less  than  twenty  days. 

Section  12.  From  proceeds  of  sale  he  shall  pay  charges 
and  co.sts  of  sale  and  iiold  the  overjilns,  if  any,  for  the  owner 
for  twelve  months  and  then  pay  it  into  the  state  treasury. 


CllAPTEli     II. 


tiiai)p:-mauks. 


WHAT  CONSTITUTES  A  TRADE-MARK  AND  WHAT  THE  EXCLU- 
SIVE RIGHT  TO  IT.— 

The  law  respeclin;;  the  use  of  trade-marks  was  siiiiima- 
rized  and  announced  to  the  bar  of  the  Supreme  Court  of  the 
United  States  on  December  4,  1S!>3,  by  Justice  Jackson. 
The  opinion  was  read  in  the  case  of  the  apjieal  of  the  Colum- 
bia -Mil!  Conipanv  of  .Minnesota  vs.  K.  1\  Alcorn  \:  Co.  from 
the  Circuit  Court  for  the  Eastern  District  of  Pennsylvania. 
The  mill  cdnijiany  had  brought  suit  to  restrain  .Mcorn  iV:  < 'o. 
from  using  the  word  "Cohiinbia''  upon  a  brand  of  Hour  sold 
by  the  defendant.     On  api)eal  the  Siiiireme  Court  held: 

(1)  That  to  acquire  the  right  to  the  exclusive  u.se  of  a 
name,  di-vice  or  symbol  as  a  trademark,  it  must  appear  that 


TRADE-MARKS.  175 

it  was  adopted  for  the  purpose  of  ideutifjing  the  origin  or 
ownership  of  the  article  to  which  it  was  attached,  or  that 
such  a  trade-mark  must  point  distinctively,  either  by  itself 
or  by  association,  to  the  origin,  manufacture  or  ownership 
of  the  article  on  which  it  is  stamped.  It  must  be  designed  as 
its  primary  object  and  purpose  to  indicate  the  owner  or  pro- 
ducer of  the  commodity,  and  to  distinguish  it  from  like  arti- 
cles manufactured  by  others. 

(2)  That  if  the  device,  mark  or  symbol  was  adopted  or 
placed  upon  the  article  for  the  purpose  of  identifying  its 
class,  grade,  style  or  quality,  or  for  any  purpose  other  than  a 
reference  to  or  indication  of  its  ownership,  it  cannot  be  sus- 
tained as  a  valid  trade-mark. 

(,3)  That  the  exclusive  right  to  the  use  of  the  mark  or  de- 
vice claimed  as  a  trade-mark  is  founded  upon  priority  of  ap- 
propriation. Such  trade-mark  cannot  consist  of  words  in 
common  use  as  designating  locality,  section  or  region  of 
country. 

Columbia  Mill  Co.  vs.  Alcorn,  65  O.  G.  pi6. 


TRADE-MAEK— A  MARK  DOES  NOT  BECOME  A  TRADE-MARK 
UNTIL  ATTACHED  TO  A  VENDIBLE  ARTICLE  AND  THE 
ARTICLE  PUT  ON  THE  MARKET.— 

Where,  in  a  trade-mark  interference  between  a  regis- 
trant and  an  applicant,  the  evidence  showed  that  the  appli- 
cant had  stamped,  wi'apped  and  boxed  a  certain  amount  of 
"clover"  soap,  but  did  not  show  that  he  had  put  on  the  mar- 
ket or  had  sold  any  soap  so  marked.  Held,  that  the  law  as 
to  trade-marks  seems  to  be  that  a  mark  does  not  become  a 
trade-mark  until  it  is  put  upon  a  vendible  article  which,  in 
turn,  is  put  upon  the  market.  This  point  is  fully  discussed 
in  Schneider  et  al.  vs.  Williams,  44  O.  C.  1400,  in  which  it  is 
held  that  one  of  the  three  steps  necessary  to  secure  a  title 
in  a  mark  as  a  trade-mark  is  that  the  article  be  put  on  the 
market. 

McAndrew  vs.  Bassctt,  De  Gcx,  J.  &  S.,  ^86,  and  Maxwell  vs. 
Hogg,  L.  R.  2  Ch.  A  pp.  Cas.  ^14,  set  forth  the  same  doctrine. 


17(i     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

TRADE-MARK— PRIOKITY— USE— INVENTION.— 

The  exclusivt'  riy:bt  to  Ibe  use  of  ii  traile-iuark  or  device 
rests  uot  ou  iuventiou,  but  on  sueb  use  as  makes  it  poiut  out 
the  origin  of  the  claimant's  goods,  and  must  be  early  enough 
for  that,  but  absolute  priority  or  invention  is  not  required. 

Tctloxvvs.  Tappaii,  U.  S.  C.  C.  S.D.  (N.  Y.);  6'5  Fed.  Rep.  774. 

TRADE-MARK— OWNERS   MUST   BE   DILIGENT   OB   LOSE   THEIR 
BIGHTS.— 

Eiuiie  Saxlciiucr  was  the  owner  of  a  label  and  trade- 
mark on  llunyariau  bitter  water  under  the  name  of  iluuyadi 
Janos.  From  about  1888  to  1897  without  protest  he  per- 
mitted many  thousand  cases  of  such  water  to  be  sold  in  the 
United  States  under  the  name  of  "llunyadi  Arpad,'*  "llun- 
yadi  Matyas,"'  "llunyadi  Laazlo,"  and  other  similar  names 
and  under  similar  red  and  blue  labels.  He  then  brought  an 
action  against  the  Eisner  &  Meiidelsou  Company  to  restrain 
them  from  sellinjr  similar  waters  under  the  names  of  llun- 
yadi Matyas  and  llunyadi  Laazlo. 

On  this  state  of  facts  the  United  States  Court  of  Ap- 
peals, in  deciding  the  case,  said: 

In  view  of  these  facts,  of  the  continued  and  increasing 
appropriation  by  competitors  of  his  label  and  of  his  trade- 
name as  a  general  designation,  can  a  complainant  who  has 
for  nine  years  done  nothing  toward  mainiaining  or  even 
asserting  his  original  rights  now  be  heard  to  suppress  the 
competition  whidi  his  sui»ineness  has  allowed,  and,  indee<], 
invited  and  encouraged  to  glow  up?  We  tliink  not.  The 
case  at  bar  seems  to  be  one  of  those  exceptional  ones  re- 
ferred to  in  Menendt^  vs.  Holt  (128  U.  S.  514),  where  delay 
or  acquiescence  has  been  t-ontimud  so  long  and  under  such 
circumstances  as  to  defeat  the  rigiit  of  possession. 

Saxlehner  vs.  Eisner  &  Mendclson  Co.,  U.  S.  Circuit  Court  of 
Appeals,  iSpp. 

TRADE-MARK— USE  OF  FAMILY  NAME  MUST   NOT  INTERFERE 
WITH  OTHERS  TRADE  NAME.— 

James  E.  IVpper  at  suit  of  Labrot  &  Oraliam  was  en- 
joined from  branding  or  inarking  his  whisky  with  (lie  words 


TRADE-MARKS.  177 

"Old  Oscar  Pepper"  or  the  initial  letters  ''O.  O.  P.,"  or  auy 
modificatinu  of  said  words  or  letters  so  as  to  interfere  with 
the  right  of  Labrot  &  Gi-aham  to  identify  the  product  of  their 
distillery  by  the  use  of  their  brand,  "Old  Oscar  Pepper  Dis- 
tillery, Woodford  County,  Ky." 

Afterwards  James  E.  Pepper  and  his  firm  in  their  trade- 
mark brand  and  circulars  used  the  words  "Old  Pepper" 
whisky,  thouph  in  brands  of  entirely  different  shape  and 
color  from  that  used  by  Labrot  &  Graham,  also  the  word 
"Pepper"  with  quotation  marks.  The  United  States  Circuit 
Court  decided: 

That  the  use  of  the  word  "Pepper"  in  quotation  marks  is 
not  the  use  of  Jas.  E.  Pepper's  family  name.  The  fact  that 
his  surname  is  Pepper  gave  him  no  right  to  use  the  word 
Pepper  with  quotation  marks.  This  would,  in  the  absence 
of  explanation,  indicate  some  other  Pepper  than  Jas.  E. 
Pepper,  who  used  it,  and  he,  in  thus  using  it  clearly  indi- 
cated there  was  a  trade  value  to  be  derived  from  the  use  of 
the  name  Pepper,  which  is  not  dependent  upon  the  fact  that 
Jas.  E.  Pepper  &  Co.  or  James  E.  Pepper  is  the  manufacturer 
of  the  whisky  thus  marked. 

The  firm  of  Jas.  E.  Pepper  &  Co.  and  Jas.  E.  Pepper  him- 
self have  the  right  to  his  own  name  to  designate  whiskies 
made  by  his  firm  or  by  himself,  and  he  infringes  upon  no 
right  of  Labrot  &  Graham  in  doing  this;  neither  can  they 
complain  if  he  publishes  the  fact,  if  true,  that  his  father  and 
gran f [father  were  celebrated  distillers,  and  he  continues  to 
use  their  method  of  distillation. 

IJut  when  he  or  his  firm  uses  the  word  "Pepper"  with 
(juotatiou  marks,  he  does  not  use  his  own  name,  but  an- 
other's in  which  Labrot  &  Graham  have  an  interest  in  by 
reason  of  their  operation  of  a  distillery  known  as  "Old  Oscar 
Pepper  Distillery." 

They  have  also  an  interest  in  the  word  Old  when  con- 
nected with  the  words  "Pepper"  whisky  and  descriptive,  not 
of  the  age  of  the  whisky  but  of  the  kind. 

These  words  are  a  very  important  part  of  the  trade- 
12 


178     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

name  wliirli  was  adjudged  to  Labrot  ■&  liialiam,  and  when 
used  as  iiidicnfai,  violates,  we  think,  both  letter  and  spirit  of 
the  injunction. 

Labrot  &  Grahaut  vs.  James  E.  Pepper.  U.  S.  Circuit  Court. 
1891. 


TRADE-MARK— NAME  OF  CHIEF  INGREDIENT  OF  AN   ARTICLE 
NOT  PROTECTED— RIGHT  TO  TERM   MUSI    BE  EXCLUSIVE.— 

In  the  case  of  Siegert  vs.  Abbott  the  Supreme  Court  de- 
cided : 

(1)  A  word  or  term  which  di-notts  the  ualiirc  or  chief 
ingredient  of  an  article  to  which  it  is  apiiliid  iiiav  Ix-  u.sed  by 
any  manufacturer  or  producer  of  such  an  article,  although 
the  word  or  term  has  been  previously  used  by  others  to  desig- 
nate a  like  article  which  they  produce. 

(2)  To  constitute  a  valid  trade-mark  the  designation  or 
term  applied  to  the  article  must  be  one  which  the  claimant 
has  the  exclusive  right  to  use. 

(3)  It  is  apparent  <m  principh'  and  well  settled  by  au- 
thority that  no  one  can  ac(|uire  the  exclusive  right  to  use  a 
geographical  name  or  term  which  denotes  the  nature  of  the 
article  to  which  it  is  applie<I.  The  name  "Angostura  Bit- 
ters," being  given  by  the  Seigeils  to  their  mixture,  because 
it  was  Tuanufacturi'd  at  the  city  of  Angostura  (tr  because  its 
chief  ingredient  was  Angostura  bark,  gives  them  no  exclu- 
sive right  to  the  use  of  the  name  Angostura,  and  others 
manufactnriiig  bitters  of  .Vngostnra  bark  may  use  the  same 
name  if  they  do  not  fraudulently  try  to  sell  it  as  the  bitters 
prepared  by  the  Seigerts. 

(4)  Where  the  articles  are  made  by  different  firms,  at 
places  widely  sei)arate  and  the  evidence  is  itisufticient  to 
8h(»w  that  deferidauls  have  sinmlated  plaintiff's  goods  with 
the  intent  to  deceive  intending  purchasers  and  tlwre  is  no 
probability  that  such  [lurcliasers  will  be  deceive<l  by  the 
way  in  which  the  defendants  have  [ireiJared  and  placed  their 
article  on  the  market,  the  courts  will  not  interfere. 


i 


TRADE-MARKS.  179 

TRADE-MARK— USE      OF      INDIVIDTTAIi      NAME      CONFLICTING 
WITH  OLDER  FIRM.— 

One  is  entitled  to  sell  his  product  under  his  own  name, 
either  individually  or  in  connection  with  a  partner;  but  in 
doing  so  he  must  be  careful  not  to  do  anything  calculated  to 
delude  the  public  into  the  belief  that  his  goods  are  those  of 
another  having  the  same  name;  and  if  the  latter  has  first 
acquired  a  reputation  for  a  particular  kind  of  goods,  the 
former  may  be  enjoined  from  selling  like  goods  except  in 
connection  with  a  clear  statement  indicating  that  they  are 
not  the  goods  of  the  latter. 

The  court  found  thatthe  younger  Allegretti  had  intended 
to  create  a  confusion  as  to  the  identity  of  the  chocolate 
creams  manufactured  by  himself  and  by  the  complainant  re- 
spectively. Tile  Court  of  Appeals  in  the  United  States  Cir- 
cuit, following  the  English  courts,  has  formulated  a  conven- 
ient rule  applicable  to  cases  of  this  kind,  which  saves  the 
complainant's  rights  and  works  no  hardship  to  an  honest 
defendant  (Baker  vs.  Sanders,  8  Fed.  895).  This  rule  was 
followed  in  the  case  under  consideration.  The  following 
order  was  entered : 

"Upon  filing  a  bond  for  $2,000,  conditioned  upon  final 
success  in  the  suit,  and  which  would  seem  to  be  amply  suffi- 
cient to  cover  any  additional  expense  to  which  defendant 
may  be  put,  complainant  may  take  an  injunction  pendente 
lite  restraining  the  defendant  Kellar  from  selling  the  candies 
of  Allegretti  &  Co.  in  packages  bearing  the  name  'Alle- 
gretti,' unless  such  name  may  be  accompanied  with  the  state- 
ment: 'No  connection  with  the  original  Allegretti  of  Chi- 
cago,' and  be  further  restrained  from  using  the  said  name 
in  signs  or  advertisements  unaccompanied  with  a  like  state- 
ment" 

Allegretti  Chocolate  Cream  Co.  vs.  Keller,  U.  S.  C.  C,  S.  D. 
(N.  v.),  83  Fed.  Rep.  643. 

TRADE-MARK— PALE  ALE  AND  BEER  LABELS.— 

One  using,  in  connection  with  pale  ale,  a  plain  red  tri- 
angle stamped  on  a  label,  cannot  enjoin,  on  the  ground  of 


180     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

nnfair  coinpetitit»n,  ouo  who  uses  in  connection  with  his 
lager  beer  a  similar  red  triangle  having  a  large  white  "Z" 
thereon,  tlie  labels  and  posters  being  so  utterly  unlike  that 
the  ordinary  purchaser  w()Uld  not  be  deceived. 

Bass,  Kalcliff  &  Gretton  z's.  Henry  Zeltncr  Brciving  Co.,  87 
Fed.  468. 

TRADE-MAUKS— LABELS  ON  PATENTED  ARTICLES.— 

Distinctive  labels  on  patented  articles  do  not  become 
free  to  the  world  on  the  expiration  of  the  patent. 
Centaur  Co.  r'.v.  Killenberger,  8j  Fed.  J3^. 

TRADE-MARK— MUST    NOT    CONTAIN    A    FALSE     REPRESENTA- 
TION.— 

The  Commissioner  of  Patents  has  rendered  a  decision 
in  the  case  of  an  application  for  the  registration  of  a  trade- 
mark for  (lislilled  sjiirits  in  wliich  the  words  "Knights  of 
Labor"  and  "K.  of  L.  Distillery"  appear.  The  Commissioner 
states  that  there  is  no  pretense  tliat  tlie  iiiamifactiirers  of 
this  particular  brand  of  whisky  who  aii[iiy  for  the  trade- 
mark are  Knights  of  Labor  or  are  engaged  in  business  with 
them  or  under  their  auspices,  yet  the  trademark  points  dis- 
tinctively to  this  labor  organization,  or  to  the  members  as  a 
class,  as  the  origin  of  (lie  ownershiji  of  the  articles  to  wliich 
it  is  apjilied.  In  oilier  wnrds,  (his  trade-mark  is  in  (lie 
nature  of  a  false  represeiiladnn  and  a  decep(if)n  as  (o  the 
general  public,  indii<iiig  ( liem  (o  jiiireliase  and  deal  with  the 
articles  under  the  belief  (hat  i(  is  the  article  or  manufacture 
of  another  or  a  class  of  ])ei-sr)ns  from  whom  they  prefer  to 
buy.  The  Commissioner,  therefore,  on  the  ground  of  the 
false  pretenses  of  such  (rade-mark,  refuses  its  registration. 

TRADE-MARK— INFRINGEMENT   RESTRAINED.— 

Independendy  of  any  right  of  complainants  to  the  ex- 
clusive use,  as  a  trade-mark,  of  (he  name  apfdied  by  tlicni  to 
their  product,  (he  sab-  by  defendaii(s  of  a  (lele(erious  sub- 
stance, represented  by  the  latter  to  be  in  par(  or  in  whide 
the  same  substance  in  which  complainants  are  dealing,  and 


TRADE-MARKS.  181 

of  which  they  are  the  sole  producers,  and  which  is  admit- 
tedly of  a  beneficial  character,  will  be  restrained. 

City  of  Carlsbad  I's.  Tibbetts,  U.  S.  C.  C,  Minnesota,  5/  Fed. 
Rep.   S52. 

TRADE-MARK— BUSINESS  PROTECTED  AGAINST  FRAUD  WITH- 
OUT.— 

A  lawful  business  may  be  protected  against  fraud  by 
injunction,  although  not  carried  on  under  monopoly  of  a 
valid  trade-mark.  So,  if  a  person  is  using  something  to 
designate  his  articles,  the  exclusive  right  to  use  which  can- 
not be  claimed  as  a  trade  mark,  nevertheless  if  such  person 
can  show  to  a  court  of  equity  that  another  person  is  selling 
an  article  like  his  in  such  a  way  as  to  induce  the  public  to 
believe  that  it  is  his,  and  that  he  is  doing  this  fraudulently, 
he  may  have  relief  by  injuction  to  prevent  such  piracy.  It  is 
a  fraud  for  one  person  to  i)alni  off  his  manufactures  as  those 
of  another  person,  although  he  commits  fraud  by  the  use  of 
names  which  are  not  a  subject  of  trade-mark  property. 

California  Fig  Syrup  Co.  vs.  Frederick  Stearns  &•  Co.,  4J  U.  S. 
App.  2S4,  20  C.  C.  A.  22,  and  73  Fed.  812;  Salt  Co.  vs.  Bitmap,  43 
U.  S.  App.  243,  20  C.  C.  A.  27,  and  /j  Fed.  818. 

TRADE-MARK— GEOGRAPHICAL    NAME    CANNOT    BE    USED    BY 
MANUFACTURERS  AT  OTHER  PLACES.— 

The  Minneapolis  flour  mill  men  brought  an  action  in 
United  States  Circuit  Court  to  restrain  PI.  li.  Eagle,  whole- 
sale grocer  of  Chicago,  from  selling  flours  branded  "Minne- 
apolis Mills,"  but  manufactured  in  other  places.  Judge 
Showalter  in  October,  1897,  in  deciding  the  case,  refused  the 
injunction,  holding  that  the  complainants  had  no  such  prop- 
erty right  in  the  name  of  the  town  or  place  in  which  their 
goods  were  manufactured  as  to  enable  them  to  stop  the  use 
of  it,  even  if  wrongful,  by  makei's  outside  of  the  state.  But 
on  appeal  the  United  States  Circuit  Court  of  Appeals  in 
April,  1898,  overruled  the  decision  of  Judge  Showalter  and 
granted  the  injunction.  The  decision  applies  to  all  classes 
of  merchandise  and  under  it  whiskies  made  in  other  states 


182     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

apparently  cannot  be  branded  Kentucky  bourbon  or  I'enn- 
sylvaiiia  or  Marvlaml  rve,  etc.,  and  it  applies  with  equal 
force  to  whiskies  made  in  Canada  or  in  Europe. 

TRADE-MARK— WRONGFUL  USE  OF  IS  EVIDENCE  OF  AN  ILLE- 
GAL ACT.— 

-V  tiade  iii;nk,  dearlv  sticli,  when  wroni;fully  used  by  a 
third  parly,  is  in  itself  evidence  of  an  ill('j;al  act.  It  is  of 
itself  evidence  tliat  tlie  jtarty  intended  to  defraud,  and  lo 
palm  off  his  uoods  as  another's. 

Puliwin  Nail  Co.  vs.  Bennett,  43  Fed.  Rep.  800. 

TRADE-MARK— FALSE     REPRESENTATION     IN      LABEL     GIVES 
GROUND  FOR  RELIEF.— 

If  the  U'lters  LL  formed  an  important  p;nl  of  plaintiif's 
label,  and  I  he  defendant  had  iised  them  in  su(  h  a  way  and 
under  siuli  <  ircunislaiM  es  as  lo  amount  to  a  false  rejiie- 
sentation,  which  i-nabled  it  to  sell  and  it  did  sell  its  jjoods  as 
those  of  plaintiff,  and  this  without  plaintiff's  consent  or  ac- 
quiescence, then  i>laintiir  mif^ht  obtain  relief  on  the  ground 
of  deceitful  representation. 

Pitliiaiii  Nail  Co.  vs.  Bennett,  ./.?  Fed.  Rep.  800.,  Id. 

TBADE-MARKS— PENALTY     FOR     SHIFFINQ     LIQUOR     UNDER 
FALSE    LABEL.— 

.F\i(l^e  llawlcy  of  the  United  Plates  District  Court  for 

California  ha.sdei  idcd  that  any  [ler.sDU  who  sliips,  Iransiiorts 

or  removes  any  spirituous  or  feruH'nted  li<iuors  from  one 

place  to  another  under  a  counterfeit  label  is  subject  to  a  fine 

under  Section   .'M  lit   of    United    States     Kevised     Statutes, 

\\  liether  su(  h  jierson  be  a  <listiller,  manufacturer  or  reclilier 

of  liquors  or  not. 

TRADE-MARK— FALSE   USE  OF  GEOGRAPHICAL   NAMES  — 

The  fals«'  use  of  a  ;;eo;^ia])hical  iiaiiit'  will  iml  he  ;illo\\  ed 

by  the  Federal  Courts,  when  it  is  so  iisimI  to  promote  unfair 

competition  and  to  induce  the  sale  of  spuriou.s  goods. 

Collinsplatt  vs.  Finlayson,  U.  S.  C.  C,  S.  D.  (N.  Y.),  88  Fed. 

Rep.  693. 


TRADE-MARKS.  183 

TRADE-MARK— POWEE.LESSNESS  OF  PATENT  OFFICE.— 

In  tile  course  of  the  decisiou  of  the  Uuited  States  Com- 
missioner of  I'atents  in  (he  case  of  Sherwood  vs.  Ilorton,  he 
lays  down  the  followinj;  imi)orta,nt  dictum  on  the  power  of 
the  Patent  Office  in  regard  to  ti'ade-marks : 

The  Patent  Office  cannot  confer  the  right  to  a  trade- 
mark upon  anyone,  nor,  on  the  other  hand,  can  it  take  away 
such  right,  its  powers  in  reference  to  trade-marks  are  very 
limited  and  entirely  different  from  its  powers  in  reference  to 
the  grant  of  patents. 

TRADE-MARKS— INFRINGEMENT— IMITATION.— 

Every  possible  color  for  capsules  having  been  appro- 
priated by  proiirietors  of  the  various  brands  of  champagne, 
and  the  term  "Extra  Dry"  having  been  so  long  and  generally 
used  to  denote  character  and  quality,  the  use  by  defendants 
of  a  capsule  of  the  same  color  as  that  used  by  complainants, 
with  the  words  "Exti-a  Dry"  thereon,  as  used  by  complain- 
ants, though  used  with  fraudulent  intent,  cannot  be  en- 
joined. 

p'oH  Miiinm  vs.   IVittcman,  S§  Fed.  966. 

TRADE-MARK— "PALMETTO"    AS    A   TRADE-MARK.— 

ThecelebratedPalmettotrade-markcase  was  decided  by 
Justice  Bradley  of  the  District  Supreme  Court  in  favor  of  the 
petitioner,  who  is  really  Gov.  Tillman  of  South  Carolina,  who 
sought  to  register  a  trade-mark,  in  which  the  device  and 
motto  were  to  be  the  palmetto,  the  same  to  be  applied  to 
every  package  or  receptacle  containing  spirituous  liquor  to 
be  sold  under  official  sanction  in  South  Carolina.  Commis- 
sioner Seymour  had  decided  that  the  trade-mark  could  not 
be  registered,  and  the  motion  for  a  writ  of  mandamus  to 
compel  him  to  I'egister  the  trade-mark  was  argued  before 
Justice  Bradley.  Justice  Bradley  has  rendered  his  decision 
in  the  form  of  an  alternative  writ  of  mandamus  against  the 
Commissioner  of  Patents,  commanding  him  to  register  the 
trade-mark  as  prayed  by  the  petitioner. 


184     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

TRABE-MARK— RESEMBLANCE.— 

Applitatioii  for  llu'  iL'.:;is(rali()U  of  lla-  word  ''.M.  V.  .Mon- 
arch" refusLHl  ou  a  prior  trade-uiark  "Monarch  Distilling 
Company,"  used  upon  the  same  class  of  merchandise. 

Ex  parte  Corning  &  Company,  75/. 

TRADE-MARK— RIGHT  TO  USE  ONE'S  OWN  NAME  IN  TRADE.— 

While  the  ri^lit  of  no  one  tan  he  denied  to  tinploy  his 
name  in  connection  with  liis  business  or  with  articles  of  his 
own  production,  so  as  to  show  the  business  or  product  to  be 
his,  yet  he  is  not  allowed  t<i  desij;iial('  ids  artirlc  by  his  own 
name  in  such  a  way  as  to  cause  it  to  be  mistaken  for  the 
manufacture  or  goods  of  anctther  already  on  the  market 
under  the  same  or  similar  name. 

Broivn  Chemical  Co.  vs.  Meyer,  139  U.  S.  3.fo;  Lawrence  Mfg. 
Co.  vs.  Tennessee  Mfg.  Co.,  138  U.  S.  ^jj. 

TRADE-MARK— INTERNATIONAL       PROTECTION       OF       TRADE- 
MARK.— 

In  tlie  case  of  Kerry  <'t  al.  vs.  Tonpin,  .Tudf^e  Aldrich, 
sitting;  in  the  I'nited  States  Court  at  Boston,  rendered  a  de- 
cree yrauting  a  perpetual  injunction  against  the  defendant 
on  the  ground  that  he  had  infringed  on  plaintilT's  rights  in 
the  trade-name,  "Syrup  of  Kid  Spruce  (ium,"  under  the  pro- 
visions of  the  International  Convention  for  the  Protection  of 
Industrial  Property.  The  injunction  restrains  the  defend- 
ant from  dealing  in  an  arlificial  medicinal  preparalion  under 
the  name  of  "Syrup  of  Ked  Spruce  tiuni,"  or  any  translation 
thereof.  The  case  is  said  to  be  the  first  finally  decided  in 
which  the  international  conveiilion  has  been  construed. 

TRADE-MAKK— "BUDWEISER"  PROTECTED  AS  A  TRADE  NAME. 

On  February  24,  I.SOS.  the  United  States  Circuit  Court 
for  the  Kaslern  District  of  New  York  decided  that  the  An- 
heuser-Busch Diewini:  Association  was  entitled  to  the  u.se 
of  the  word  "Budweiser"  as  a  trade-name  and  that  llie  word 
must  not  be  used  except  in  connection  with  the  beer  of  that 
<<impany. 


TRADE-MARKS.  185 

TRADE-MARK— IMITATION  OF  I/ABEI,.— 

A  label  ou  whisky  bottles  which  in  size,  shape  and  color 
is  an  evident  imitation  of  tlie  label  on  a  well-known  brand 
of  whisky,  and  which  differs  from  it  merely  in  some  details 
of  the  inscriptions  on  the  label,  is  a  fraud,  the  use  of  which 
will  be  enjoined. 

Hiram  Walker  &  Sons  vs.  Hoclistacdtcr,  85  Fed.  jy6. 

TRADE-MARK— GEOGRAPHICAL    NAME— "WAVERLEY"— REGIS- 
TRABLE.— 

The  word  Waverley,  while  it  is  used  to  designate  locali- 
ties, yet  it  is  not  "merely  a  geographical  name"  in  the  sense 
employed  by  the  Supreme  Court  in  Columbia  Mill  Company 
vs.  Alcorn  (65  O.  G.  191G),  and  may  be  registered. 

Ex  parte  Indiana  Bicycle  Co.,  16^4. 

TRADE-MARKS   AND   TRADE    NAMES— INFRINGEMENT    OF    LA- 
BELS.— 

One  using  a  name  or  mark,  which  is  free  to  the  public, 
in  connection  with  a  label  purposely  imitating  the  label  of 
another,  which  he  has  the  exclusive  right  to  use,  for  the  pur- 
pose of  utilizing,  by  the  use  of  the  simulated  label,  the  repu- 
tation of  such  other,  will  be  enjoined  from  a  further  use  of 
such  label,  and  held  to  account  for  previous  damages. 

Saxlehiier  vs.  Nielsen,  U.  S.  C.  C,  E.  D.  (N.  Y.),  88  Fed. 
Rep.  71. 

TRADE-MARK— THE    WORD    "IMPERIAL"    CANNOT    BE    APPRO- 
PRIATED.— 

In  the  United  States  Circuit  Court  at  Chicago  Judge 
Grosscup  decided  a  suit  of  considerable  interest  to  distillers 
and  brewers.  Beadleston  &  Woerz,  a  corporation  of  New 
York,  owned  and  operated  a  brewery  which  they  called  the 
Empire  Brewery.  They  designated  a  high  class  of  their 
beer  as  "Imperial  Beer."  The  New  York  concern  brought  a 
bill  for  injunction  against  the  Cooke  Brewing  Company. 
Judge  Grosscup  announced  his  decision  that  it  was  plain 
that  the  Cooke  Brewing  Company  had  not  resorted  to  any 
fraudulent  competition ;  that  it  did  not  pretend  to  the  public 


18fi     WAREHOUSE  RECEIPTS  AXD  TRADE-M.JRKS. 

tlijit  llic  hccr  tliat  was  Ix'iiij,'  sold  utuh'i-  the  label  (»f  Tooke's 
liiipi  rial  Hccr  was  any  other  beer  thau  its  own.  The  Court 
held  that  the  word  "iiiii)erial"  could  not  be  api)ropriated  or 
monopolized;  that  it  has  come  to  have  a  well-deliue<l  mean- 
iiif;  as  a  term  of  trade,  and  imjjorts  excellence  of  quality 
rather  than  proprietorship  or  source  of  orij^in. 

TRADE-MARK— ASSIGNMENT— BETWEEN   PARTNERS  — 

The  (jucstion  of  the  assi;;nabilit.v  of  trademarks  has 
often  come  before  the  courts,  aud  some  have  held  that  the 
mere  ri^dit  to  use  a  name  is  not  assi<;nablc  (Chadwick  vs. 
Covell,  ir>l  Mass.  100).  l?nt  it  is  clcarl.v  established  that  be- 
tween itartiH-rs,  when  one  retires  from  a  hrm,  and,  by  con- 
sent, the  <il(l  jiliicc  of  liusiiicss  is  retained  under  the  old  tirm 
name,  the  j;ood  w  ill  carries  with  it  the  ri.Lrht  to  use  a  trade- 
mark by  the  remaiuin};  partners  as  a  part  of  such  y 1-will. 

Menedcz  vs.  Holt,  128  U.  S.  R.  314. 

TRADE-MARK— CRITERION   OF  UNFAIR  COMPETITION.— 

lu  a  suit  to  restrain  unfair  use  of  a  trade-mark,  the  cri- 
terion of  unfair  coiu|>ctition  is  whelher  ordinary  purcha.scrs, 
as  distinguished  from  members  of  the  particular  trade,  are 
decei\('d. 

R.  Ili'iiiiscli's  Sons  Co.  vs.  Boker,  86  fed.  J63. 

TRADE-MARK— EFFECT  OF  OMISSION  IN  REGISTRATION  — 

The  omission  from  a  re<;istered  trade-mark  of  a  feature 
theretofore  sometimes  used  in  connection  witli  it  is  an  alian- 
doumcnt  of  that  feature  to  the  jiuldic. 

Pittsburgh  Crushed  Steel  Co.  vs.  Diamond  Steel  Co.,  85  Fed.  6?/. 

TRADE-MARK— GEOGRAPHICAL     NAME.     "GENESEE."     CANNOT 
BE  APPROPRIATED  AS  TRADE-MARK.— 

•Iiidiic  b'i(  l;s  of  tin-  rnilcd  States  Circuit  Court  for  the 
Xortheru  District  <if  (Hiio  has  de<  ided  as  fcdiows: 

An  individual  has  no  ii;;lil  in  apiuoprialc  a  si^n  tu- 
sNuibol  which,  rr<Mu  the  luituic  of  the  fad  it  is  used  to  si;;- 
uil'y,  others  may  employ  with  e(|ual   truth,  ami    ilicrci'ore 


TRADE-MARKS.  187 

have  an  equal  right  to  employ  for  the  same  purpose.  The 
name  "Genesee"  points  only  at  the  place  of  production,  not 
to  the  producer,  and  cannot  be  exclusively  appropriated. 

TRADE-MABK— ABANDONMENT  EXTINGUISHES   RIGHT.— 

One  who,  after  using  an  alleged  trade-mark  for  a  short 
time,  abandons  it  for  nearly  a  quarter  of  a  century,  has  no 
right  to  resume  its  use  after  it  has  been  long  employed  by 
another,  who  has  built  up  under  it  a  large  and  successful 
business. 

Raymond  vs.  Royal  Baking  Pou:der  Co.,  8^  Fed.  231. 

FOREIGN  TRADE-MARKS.— 

Under  the  statues  between  this  country  and  France  it 
is  necessary  for  citizens  of  France  to  comply  with  the  laws 
of  France  in  order  to  be  entitled  to  register  a  valid  trade- 
mark in  the  United  States. 

U.  S.  Circuit  Court  for  Illinois,  1892. 

TRADE-MARK— COMMON    APPELLATIVES    NOT     ENTITLED     TO 
PROTECTION— "CASTORIA."— 

In  the  Castoria  case  the  United  States  Court  of  Appeals 
held: 

Everything  must  have  a  name.  Just  as  soon  as  an  arti- 
cle is  produced  or  discovered  it  must  be  named,  and  the 
name  thus  given  becomes  tiie  property  of  the  public  and  is 
not  a  valid  subject  for  a  trade-mark.  Thus  the  name  Cas- 
toria is  a  comiium  a]»])ellative,  the  name  first  given,  and  not 
entitled  to  trade-mark  protection. 

FOREIGN    INFRINGEMENT   OF   DOMESTIC   TRADE-MARKS.— 

Section  11  of  the  act  of  Congress  of  July  24,  1897,  pro- 
vides that  no  article  of  imported  merchandise  which  shall 
copy  or  simulate  the  name  or  trade-mark  of  any  domestic 
manufacture  or  manufacturer  shall  be  admitted  to  entry 
at  any  custom  house  of  the  United  States. 

Under  this  provision  any  domestic  manufacturer  may 
file  for  record  in  the  Treasury  Department  facsimiles  of  his 
trade-mark  or  trade  name,  and  customs  oflScers  are  in- 


188     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

strucUHl  to  use  due  diligeuee  to  prevent  siuh  iufringements. 
A  Millicient  iminhcr  of  facsimiles  should  be  fonvardinl  to 
enable  tiie  derailment  to  send  one  eopy  to  each  port  named 
in  the  api)lication  and  ten  copies  for  the  files  of  the  dei)art- 
mcnf.  The  ajiiilicalioii  must  slate  tlie  name  ami  address 
of  tile  maiiufaetuier  and  conUiiu  a  descripliou  of  the  trade- 
mark and  the  names  of  the  ports  to  which  the  facsimiles 
should  be  sent,  and  must  be  accompanieil  with  proper  jiroof 
of  ownership. 

Treasury  Decision,  August  j,  iSp^. 

TRADE-MARK— PENALTY  FOR  INFRINGEMENT.— 

The  protection  alTorded  by  courts  of  equity  ayainst  the 
infringement  of  trade-marks  is  not  dependent  upon  any  ex- 
clusive rijiht  to  a  ]>arti(ular  name  or  to  a  jirecise  form  of 
words.  Tlie  right  to  relief  is  rather  dependent  upon  tlie 
necessity  of  extending  protection  against  the  commission  of 
fraud,  and  this  fraud  may  eonsist  in  the  use  of  a  name  to 
whieh  defendant  is  entitled,  if  such  use  be  coupled  with  other 
oircumstiinces  rendering  it  an  infringement  of  complainaut's 

rights. 

High  on  Injunctions,,  Sec.  1069. 

TRADE-MARK- THE  WORDS  "MONOPOLE"  OR  "DRY  MONOPOLE" 
IN  CONNECTION  WITH  CHAMPAGNE — 

The  Supreme  Court  of  Judicature  of  Great  Hrit^iiii,  in 
the  Court  of  Appeals,  decidtnl  on  May  1,  1S'.»1,  that  Lord  Jus- 
tice Kay  was  rigiit  in  ordering  the  words  "Alonopide"  and 
"Dry  Moiiopuh'"  to  be  exjiiiiiged  from  the  tiade-mark  regis- 
ter, on  tile  uiouiid  ilial  there  had  not  been  smli  uses  of  the 
words  as  to  iinju-ess  on  tlie  public  mind  tiie  idea  llial  tiiey 
were  used  by  themselves  as  trade-marks.  The  defendants 
had  moved  to  expunge  the  trademarks  fnmi  Uie  n'gister.  on 
the  ground  that  thev  had  never  been  used  alone  as  tiaile- 
marks  before  the  date  of  the  passing  of  the  Trade-Marks 
liegistration  Act,  187."!,  and  on  the  ground  that  they  were 
not  "special  and  distinctive  words"  within  the  meaning  of 
that  art.     It  was  admitted  tliat  the  labels  always  bore,  in 


TRADE-MARKS.  189 

addition  to  the  words  "Monopole"  and  "Dry  Monopole,"  tlie 
name  "Heidsieck  &  Co.,  Kheims,"  while  on  the  eases  and  the 
champagne  corks,  although  the  words  appeared  by  them- 
selves, a  distinctive  trade-mark,  consisting  respectively  of  an 
anchor  and  a  comet,  surrounded  by  the  name  Heidsieck  & 
Co.,  was  also  stamped  on  the  other  side  of  the  case  or  the 
bottom  of  the  cork.  On  the  appeal  of  the  plaintiffs,  the  de- 
cision of  Justice  Kay  was  sustained  as  stated  above. 

TKADE-MARKS— IMPROPER  USE  OF  GEOGRAPHICAL  NAME.— 

The  mere  use  of  a  geographical  name,  unaccompanied 
by  any  imitation  of  labels  or  other  indicia,  may  constitute 
unfair  competition,  if  it  is  adopted  for  the  purpose  of  taking 
away  another's  business  and  good-will. 

Anheuscr-Biisch  Brewing  Ass'n  vs.  Fred  Miller  Brezving  Co., 
87  Fed.  864. 

TRADE-MARK— MARKS  OF  QUALITY  ARE  NOT.— 

An  exclusive  right  cannot  be  acquired  to  the  use  of 
words,  letters  or  symbols  to  indicate  merely  the  quality  of 
the  goods  to  which  tliey  are  attached,  while,  if  the  primary 
object  of  the  mark  be  to  indicate  origin  or  ownership  the 
mere  fact  that  the  article  has  obtained  such  a  wide  sale  that 
it  has  also  become  indicative  of  quality  is  not  of  itself  suffi- 
cient to  debar  the  owner  from  protection,  and  make  it  the 
common  property  of  the  trade;  yet,  if  the  device  or  symbol 
was  not  adopted  for  the  purpose  of  indicating  origin,  manu- 
facture or  ownei'shij),  but  was  placed  upon  the  ai'ticle  to  de- 
note class,  grade,  style  or  quality,  it  cannot  be  upheld  techni- 
cally as  a  trade-mark. 

Lawrence  Manufacturing  Company  vs.  Tennessee  Manufactur- 
ing Company. 

TRADE-MARK— FRAUDULENT  AND  IMITATION  WINES  MAY  BE 
SEIZED.— 

On  November  9,  1893,  the  St.  Louis  Collector  seized  132 
packages  of  spirituous  liquors  under  Section  3449,  Revised 
Statutes. 

W.  C.  Richardson,  public  administrator  of  St.  Louis,  in 


190     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

cliar{;e  nf  ilic  fslatc  of  l.cliiiiaii  .Mt-ycr,  (Icccasi'tl,  ai>iH'ar('(l 
as  claimant  for  the  goods. 

'Flic  a^n'tnl  stale  nf  fa<'ts  upon  wliicli  tlic  case  was  tried 
slidwcil  that  the  floods  were  foMipoundt'd  at  the  establish- 
ment of  ilie  Western  l)istillin<i  (  omiiany,  at  lidl  Nortii  Main 
street,  in  tliat  eitv,  and  after  bein*;  so  eomj)oumle«l  wei*e  put 
into  JKitth's  iiiaiked  and  brandrnl  in  various  wa.vs  sncli  as: 
J.  i^  V.  Maricll,  (o^^nac;  liooili  ^i  Co.,  London,  SHjierior  Old 
Tfun  <iin;  iCobert  Hunietl  iV  Co.,  \'anxliall,  nld  Tom  (lin; 
IJoonekanip  Maajibitler;  Noill.v,  I'rat  vK:  Co.,  \'ernionth,  and 
.so  on.  l>et\v(>en  .Ma.v  is,  l,s:(;{,  and  Oitober  12  of  the  .same 
jear,  tJi*'  parkajxes  were  transported  in  dravs  from  the  dis- 
tillinji  company's  business  place  to  the  warehou.ses  of  the  St. 
F.,oiiis  Drayajre  Comjiany  for  shijnnent,  and  it  was  there  that 
(he  packages  were  seizi'd  bv  (he  internal  icxcnno  oHirers. 

In  the  United  States  District  Court  of  Missouri  a  de- 
cision was  rendered  in  favor  of  claimant.  The  I'liited  States 
tiled  a  writ  of  error  and  .Iudj.'e  Caldwell  renderetl  the  opinion 
of  the  Court,  which  held : 

The  adnntted  facts  brinji  the  case  within  the  lett-»^r  of 
the  .statute,  and  the  packaj.'es  are  un«juesti(»nably  liable  to 
forfeit  if  the  statu  le  is  of  any  force  or  validity. 

<'on{iress  has  a  ri^ht  to  ley;islate  to  pri'Vciit  frauds  on 
the  public  rexriinc,  and  (lie  validil  \  of  smli  legislation  is  not 
afleded  by  the  fati  that  it  incidentally  (ends  to  the  restric- 
tion or  suppressicm  of  private  frauds. 

U.  S.  Circuit  Court  of  - '/■/'•'ij/.v,  /c?yrt. 

TRADE-MARK  IS  TRANSFERRED  WITH  BUSINESS.— 

.\  trademark  that  has  been  used  in  a  particular  busi- 
ness should  be  deemed  to  have  itassed  with  a  transfer  of  the 
business. 

Allimtic  Milling  Co.  t'5.  Robiitson,  Vi^allace  J.,  May  6,  18S4,  2J 

O.   C...   1^22. 

TRADE-MARKS— PRIVATE      BRANDS       VS.       MANUFACTURERS- 
BRAND.- 

If  in  the  f(»11owinj:  we  substitute  "whisky"  or  "cigare,"' 
"distillers'    bramls"    for  "factory     biands,''     and     "private 


TRADE-MARKS.  191 

brands"  for  "customers'  brands,"  the  decision  will  be  appre- 
ciated by  the  whisky  interest: 

Two  classes  of  labels  are  recognized  by  cigar  manufact- 
urers— "factory  brands"  and  "customers'  brands."  The  lat- 
ter are  originated  by  a  customer,  and  use<l  only  on  goods 
manufactured  for  him.  A  cigar  iiiercliant  ordered  a  lot  of 
cigars,  of  a  certiiin  size  and  <iuality,  under  the  name  of 
"Blackstone,"  wliich  he  originat(^d.  This  order  the  manu- 
facturer filled;  but  the  cigars  were  not  tiiken  by  the  mer- 
chant and  were  sold  to  other  parties.  Held,  that  the  manu- 
facturer acquired  no  right  to  use  the  word  "Blackstone"  as  a 
trade-mark. 

Levy  et  a!.  z>s.  IVaitt  et  al.,  Spj. 

TRADE-MARK— G.  &  F.  HELD  TO  INFRINGE  G.  F.  TRADE-MARK. 

Complainants'  trade-mark  "G.  P\"  held  infringed  by  the 
use  of  defendants'  trade-mark  "G.  &  F."  on  a  similar  class  of 
goods,  witii  the  ampersand  much  smaller  than  the  initials, 
when  as  registered  and  used  on  other  goods  the  ampersand 
and  initial  are  of  uniform  size. 

Giron  et  al.  2's.  Gartner  et  al.,  1430. 

TRADE-MARK— CONSTITUTIONAX         LAW— PROTECTION         FOR 
UNIONS.— 

Act  May  S,  1891,  entitled,  "An  act  to  protect  associa- 
tions, unions  of  workmen  and  persons  in  their  labels,  trade- 
marks and  forms  of  advertising,"  is  not  unconstitutional  as 
granting  special  privileges  to  certain  associations  contrary 
to  Const.  111.,  art.  4,  §  22,  since,  in  giving  the  right  to  register 
such  labels  and  trade-marks  to  "any  person,  association  or 
union  of  workingmen,"  it  gives  it  to  all  associations,  whether 
composed  of  workinjrmen  or  not. 

Cohn  vs.  People  III.,  37  N.  E.  Rep.  60. 

TRADE-MARK— CORPORATE  NAME  AS  A  TRADE-MARK.— 

A  foreign  corporation,  whose  name  has  not  become  a 
trade-mark  or  trade-name,  has  no  right  to  restrain  a  domes- 
tic corporation  fnmi  using  a  corporate  name  similar  to  its 


192     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

own,  especially  where  the  domestic  corporation  was  incor- 
porated before  the  other. 

Hazellon  Boiler  Co.  7's.  Hazelton  Tripod  Boiler  Co.  (III.),  -10 
N.  E.  Rt't.   ?.?9. 

TKADE-MARK— DEFINITION— CONFLICT      IN      USE      OF      NAME 
"MONARCH."— 

l{..  T.J.  iiiitl  M.  \'.  Monarch  built  uj)  an  extensive  reputa- 
tion and  trade  for  Monarch  whiskies,  especially  in  Texas, 
prior  to  18S<'>. 

Ilosenfcld  &  llirsch  and  the  Koclc  Rprinfrs  Distillinp 
Company  jirior  to  It^Sti  used  the  brand  "Tiji  Top"  for  their 
whiskies,  but  they  then  bought  of  8. 1.  Monarch  the  exclusive 
right  to  use  his  name  as  a  brand  for  whisky  for  twenty-live 
years,  agreeing  to  i>ay  said  Monarch  seventy-live  cents  per 
barrel  for  all  wliisky  soi4l  by  them  during  tiiat  lime,  with  a 
right  to  buy  one-third  interest  in  their  business  at  actual 
cost  witliiu  leu  ycai's;  S.  I.  Monarcli  was  then  working  for  a 
Fort  \\orth  firm  on  a  salary  and  worth  about  $1(»,0()0  and 
had  never  been  engaged  in  the  manufacture  of  whisky.  1{. 
Monarch  &  Co.  brought  an  action  in  Daviess  County,  Ken- 
tucky for  an  injunction  to  r<»strain  the  Hock  Si>rings  Distill- 
ing Company  from  using  the  name  "Monarch"  on  their  bar- 
rels, billheads,  etc.  Prior  to  the  commencement  of  this  action 
S.  T.  Monarcli  had  only  oni'  share  of  stock  in  the  distilling 
company,  but  at  the  time  of  trial  he  was  president  of  the  com- 
pany and  owned  12.'»  shares. 

In  1SS7,  the  Ciicuit  <'ourt  granted  the  injunction,  hold 
ing: 

(1)  .\  liade-maik  is  the  ;((/»(c,  symbol,  figure,  letter,  form 
or  device,  ado|ite(l  and  used  by  a  mannfaitnrer  or  merchant 
in  order  to  desigiiale  tlie  goods  that  hi-  manufactures  or 
sells,  ami  disliiiL^iiish  lliem  fi'oin  those  mainiract iired  and 
sold  by  anodii-r,  (o  the  end  that  they  may  be  known  in  the 
market  as  his,  and  thus  enable  him  to  secure  such  jirolils  as 
result  from  a  reputation  for  sujM'rior  skill,  imlustry  or  enter- 
prise. 

(li)  One  of  till'  (  liaiacleristi(  s  of  a  trademark  is  exclu- 


TRADE-MARKS.  193 

slveness.  The  fair,  liouest,  and  ordinary  use  of  a  name  can- 
not be  enjoined.  But  even  descriptive  and  generic  terms  may 
be  so  arrano-ed  as  for  the  whole  to  constitute  a  trade-mark. 
So  the  words  of  phiiutiiT's  brand  are  arranged  in  a  circle 
with  the  plaintiff's  name  running  through  the  center,  like 
the  diameter  of  a  circle,  and  constitute  a  trade-mark  in  the 
comprehensive  sense  in  which  that  term  is  now  used. 

(3)  When  a  person  is  selling  goods  under  a  particular 
name,  and  another  person  not  having  that  name  is  using  it, 
it  may  be  presumed  that  he  is  using  it  to  represent  the  goods 
so  sold  by  himself  as  the  goods  of  the  person  whose  name  he 
uses.  And  the  fact  that  one  owner  of  the  name  is  paid  for 
its  use  only  shows  the  greater  desire  to  possess  it  for  pur- 
poses of  the  benefit  accruing  from  the  name. 

About  that  time  S.  I.  Monarch  moved  to  Kentucky  and 
became  actively  connected  with  the  affairs  of  the  distilling 
company  and  in  1892,  after  defendants  had  agreed  to  change 
their  brand  so  as  not  to  in  any  wise  resemble  that  of  the 
plaintiff,  the  Kentucky  Court  of  Appeals  decided: 

(1)  S.  I.  Monarch  has  the  undoubted  right  to  use  his 
name  in  business  and  to  place  his  name  on  goods  of  his  own 
manufacture  or  that  of  the  firm  to  which  he  belongs,  but  he 
has  no  right  by  a  deceptive  likeness  of  the  mark  of  the  goods 
of  another  or  by  the  similitude  of  these  brands  to  cause  the 
public  to  mistake  his  goods  for  the  other. 

(2)  The  plaintiffs  could  not  appropriate  the  name  Mon- 
arch as  a  trade-mark,  and  thus  prevent  the  appellant  from 
nsiug  his  own  name  in  like  business. 

TRADE-MARK— EIGHT  TO  USE  OF  PERSONAL  NAME  AS  TRADE- 
NAME SOMETIMES  DENIED.— 

W.  J.  Waterlill  and  Robert  H.  Frazier  owned  and  oper- 
ated a  distillery  in  Anderson  County,  Kentucky,  from  1870 
to  1882  and  used  the  trade-name  of  Waterfill  &  Frazier  on  all 
their  whisky  until  it  became  known  as  a  valuable  brand. 
In  1882,  Waterfill  sold  his  interest  in  the  business  to  Frazier. 
In  1885,  Waterfill  entered  into  a  partnership  with  John  Dow- 
ling  &  Co.  and  they  purchased  the  distillery  and  business  of 


lit-1      IV  A  REHOUSE  RECEIPTS  AND  TRADE-MARKS. 

Frazier.  Afterwanl,  in  1890,  Waterlill  sold  liis  interest  to 
Do\vHn{jf  &  Co.  In  all  these  transfers  the  right  to  use  the 
brand  "Walcrlill  &  Frazier"'  in  the  nuiiuifactiire  of  whisky 
at  said  distillfry  was  imluded  in  tiie  deed.  In  l>i)l  Water- 
till  went  into  a  new  partnership  with  a  son  of  \\.  II.  Frazier 
undrr  I  he  old  name  of  Waterlill  &  Frazier.  They  first  used 
tlie  brand  "J.  M.  Waterlill  &  Co.,"  !»nt  later  asserted  their 
right  to  the  use  of  the  name  "Waterlill  ^V;  Frazior,"  and  l>ow- 
ling  &  Co.  broutrht  an  action  in  the  Jefferson  (Ky.)  Circnit 
Court  to  restrain  them  from  usinj;  that  name  as  a  brand  on 
whisky.     The  Court  held : 

(1)  A  trade-mark  atli.\ed  to  artitlcs  manufactured  at  a 
particular  place  may  be  lawfully  sold  and  transferred  with 
the  establishment. 

(2)  In  a  j)roper  si'use  individuals  have  a  right  to  use 
their  own  names  in  their  brand,  but  under  the  state  of  facts 
in  this  case  Waterlill  &  Frazier  liave  no  right  to  use  that 
combination  or  the  combination  of  their  names  because  it 
would  be  an  iulringement  upon  the  rights  of  Dowliug  i^  Co. 


TRADEMARKS— FIRM  SELLING  "GOOD- WILL"  CANNOT  AFTER- 
WARD USE  OLD  TRADE-MARKS.— 

In  the  case  of  Mattingly  &  Co.  vs.  Mattingly,  etc.,  ap- 
pealed from  Louisville  Chancery  Court,  the  Court  of  Appeals 
of  Kentucky  has  decided  as  fcdiows: 

When  a  lirm  which  owiicil  and  <iperate<l  a  distillery 
njion  the  product  of  which  they  ha<l  for  many  years  used  the 
firm  name  as  a  trade-mark,  sold  and  transferred  (he  distil- 
lerj'  and  also  the  "good-will  <if  the  lirm  name"  and  "all  trade- 
marks, brands  and  labels"  belong  to  the  firm,  ilie  members 
of  the  firm  had  no  rJLrht  thereafter  to  similate  any  of  (he 
brands  or  (radenmrks  thus  lransfcrre<l,  or  to  resort  to  any 
other  fraudulent  device  to  cause  the  public  to  associate  wi(h 
the  distillery,  goods  manufactured  a(  a  dilTereid  place,  ()r  (o 
receive  letters  addre.s.sed  to  the  tiiin  name,  m-  to  till  orders 
mainfestly  referring  (<i  whisky  manufactured  according  (o 


I 


TRADE-MARKS.  195 

the  established  and  loug-used  formula  at  the  distillery  iu 
question. 

TRADE-MARK— PROPERTY  RIGHT  IN  WORD  "CROW"  AS  TRADE- 
MARK PROTECTED.— 

W.  A.  Gaiues  &  Co.  have  used  the  words  "Old  Crow"  as 
the  mark  of  their  brand  of  whisky  for  many  years.  Wm.  M. 
Leslie  did  not  imitate  the  label  or  package,  but  put  up  whisky 
for  sale  under  the  brand  "White  Crow.''  Gaines  &  Co. 
brought  an  action  against  Leslie  to  restrain  his  alleged  in- 
fringement of  plaintiff's  trade-mark,  and  the  New  York  Su- 
preme Court  decided: 

(1)  Where  labels  used  by  different  parties  are  totally 
dissimilar  iu  lettering  and  in  general  appearance  and  no 
actual  fraudulent  intent  is  shown,  the  mere  use  of  a  similar 
name  is  not  such  an  unfair  competition  in  business  as  to 
furnish  a  basis  for  injunction, 

(2)  It  is  not  necessary  to  prove  registration  of  trade- 
mark where  the  proof  shows  exclusive  use  of  the  label  for  a 
long  time  as  a  matter  of  fact. 

(3)  The  plaintiff  had  a  property  right  in  tlie  words  "Old 
Crow"  as  applied  to  whisky  because  of  their  exclusive  use  for 
many  years  and  in  the  case  of  a  distinctive  word  as  a  trade- 
mark the  use  of  the  word  itself,  in  any  form,  by  a  competitor 
is  a  violation  of  the  right  of  the  trade-mark.  A  word  may 
be  used  by  the  manufacturer  who  has  appropriated  it,  in  any 
style  of  print  or  any  form  of  label,  and  its  use  by  another  in 
any  form  is  unlawful,  and  this  rule  applies  whether  the  dis- 
tinctive word  is  used  alone  or  together  with  another. 

TRADE-MARK  WORDS  OR  NAMES  DESCRIBING  PRODUCT  CAN- 
NOT BE  APPROPRIATED.— 

Words  or  names  which  describe  the  product  or  ware  to 
which  they  are  applied,  by  indicating  its  kind,  quality  or 
ingredients,  may  not  be  exclusively  appropriated  as  trade- 
marks therefor.  Words  belonging  to  the  common  stock  of 
words  may  not  be  exclusively  appropriated  as  trade-marks. 

Clinton  Metallic  Paint  Co.  I's.  New  York  Metallic  Paint  Co., 
50  N.  Y.  S.  437. 


19C     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

TRADE-MABK— NAME  MAY  BE  SOLD.— 

l)r.  Kennedy  resides  at  Koudoiit,  N.  Y.,  and  conducted  a 
patent  nu'dicine  business  there  until  ISDO,  wiien  lie  scdd  it 
to  the  Dr.  Keiiiicdy  Curijoratiou.  In  the  i)ili  of  sale  it  was 
specifically  ajjreed  that  i)urcUasers  should  have  the  sole,  ab- 
solute and  mdy  ri^lit  to  use  the  naiuc  of  "I>r.  David  Kennedy 
of  liondout,  X.  v.,"  in  couuecLion  with  the  proprietary  medi- 
cine business.  All  letters  so  addressed  were  received  by 
the  cori)oration  until  February,  189S,  when  Dr.  Kennedy 
insisted  that  he  had  a  rij^ht  to  first  receive  such  letters  and 
retain  such  as  he  deemed  proper  and  then  send  the  others  to 
the  corporation.  The  A]ii»ellate  Court,  however,  in  ISOD, 
lield  that  whatever  im  onvenience  he  may  have  experienced 
in  the  matter  was  jtaid  or  in  the  original  bill  of  sale  under 
which  he  gave  the  corporation  the  sole  right  to  use  his  name, 
and  that  having  dispose<l  of  his  name  as  a  trade-mark  he 
cannot  subseciuently  make  use  of  it  himself. 

TRADE-MARK— SIZE,  SHAPE  AND  STYLE,  WITH  EMBLEMS,  MAY 
BE  PROTECTED.— 

A  dealer  in  merchamlise  may  acquire  the  exclusive 
right  to  the  use  of  the  shape,  size  and  style  in  which  he  ex- 
poses his  goods  for  sale,  with  the  emblems,  devices  and  other 
tlistinctive  features  delineated  or  impressed  on  them,  and 
the  name  whicii  he  has  adopted  to  rei»resent  their  contents, 
and  a  rival  dealer  w  ill  be  enjoined  from  using  similar  jtack- 
ages  so  closely  resembling  those  of  the  first  dealer  that  they 
arelikely  (o  deceive,  and  do  deceive,  the  ordinary  buyer  mak- 
ing his  puichases  under  the  ordinary  condiiions  which  pre- 
vail in  tiie  coniluct  of  the  |)articular  tralfic  to  which  the  con- 
troversy relates,  though  no  one  imini  of  nsiniblance  would 
be  ground  for  e(|uitable  relief. 

fisher  'i-s.  Blank,  Court  of  Appeals  of  New  York,  jj  N.  E. 
Rep.  1040. 

TRADEMARK- INFRINGEMENT  ON  "GENUINE  HOLLANDS."— 
In  the  case  of  John  de  Knyjii  r  \  s.   Wilteiiiann   it   has 

been  decided: 

(1)  Tliat  the  comidainants  are  entitled  (o  the  exclusive 


TRADE-MARKS.  197 

nse  of  a  certain  label  for  <i;in,  consisting  of  the  woi'ds  and 
letters  "Genuine  Hollands,"  which  are  displayed  at  the 
upper  part  of  the  label,  below  which  is  the  word  '"Geneva," 
followed  by  a  representation  of  a  scroll  having  displayed 
npon  it  the  name  "John  de  Kuyper  &  Son,"  the  whole  in- 
closed within  a  border  having  the  shape  of  a  heart. 

(2)  That  the  defendants  have  infringed  the  right  of  the 
complainants  to  the  exclusive  use  o  the  said  label  by  print- 
ing and  vending  to  be  used  a  label  for  gin  consisting  of  the 
words  and  letters  "Genuine  Hollands,"  which  are  displayed 
at  the  upper  part  of  the  label,  followed  by  the  word  "Ge- 
neva," and  a  representation  of  a  scroll,  having  displayed 
upon  it  the  words  "J.  Van  Der  Koop  &  Son,"  the  whole  in- 
closed within  a  border  having  the  shape  of  a  heart. 

TRADE-MARK— INDIVIDUAL  MUST  NOT  USE  HIS  NAME  TO  DE- 
CEIVE.— 

While  every  man  has  a  right  to  conduct  his  business  in 
his  own  name,  he  must  not  resort  to  any  artifice  for  the  pur- 
pose of  producing  the  impression  that  his  goods  are  identi- 
cal with  those  of  another  person  of  the  same  name. 

Clark  &  Snover  Co.  vs.  Scott  (Pa.)  4  Lack.  Leg.  N.  ifjQ. 

TRADE-MARK— FORM  OF  PACKAGE  AS  A  TRADE  DISTINCTION 
IS  NOT  PROTECTED.— 

The  Supreme  Court  of  Pennsylvania  in  the  case  of  two 
perfumery  manufacturers,  using  the  same  style  of  bottle,  de- 
cided that  the  "size,  shape  or  mode  of  construction  of  a  box, 
barrel,  bottle  or  package  into  which  goods  may  be  put,  is 
not  a  trade-mark;  and  if  a  manufacturer  lias  a  right  to  use  a 
certain  label,  he  may  use  it  on  any  kind  of  a  bottle  that  is 
not  patented,  and  he  will  not  be  restrained  from  combining 
his  own  label  with  a  particular  shape  or  style  of  bottle,  for 
the  mere  reason  that  the  latter  has  been  previously  adopted 
by  some  other  producer  of  similar  goods." 

TRADE-MARK— INFRINGEMENT— DAMAGES.— 

To  show  damages  from  infringement  of  plaintiff's  trade- 
mark, he  may  show  a  falling  oft  of  his  custom  concurrently 


198     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

with  ilefeudant's  bi'fiinninji;  to  use  the  trade-mark,  it  being 
frtr  Ihc  jiir.v  to  say  whether  sucli  use  was  the  cause  of  the 
diiuiuutiou. 

Shaw  vs.  Pilling  (Pa.),  34  All.  Rep.  446. 

TRADE-MARK— UNION  LABEL  NOT  A  TRADE-MARK.— 

In  the  case  of  the  State  vs.  Nathan  liailenzheimer,  who 
was  convicted  in  the  St.  Louis  Criminal  Court  of  countorfcit- 
uiix  the  "union  label"  of  the  ciiiarnKikors'  union,  the  (Niurt 
of  Appeals  reversed  the  Jimlin;,'  of  the  lower  court  on  the 
grounds  that  a  trade-mark  must  he  a  mark  or  label  used  by 
a  certain  i)arty  to  designate  his  goods.  The  ''union  label" 
is  not  a  trade-mark.  It  is  one  of  the  indispensable  requisites 
to  a  valid  trademark  that  it  should  jxiint  out  the  true  origin 
or  ownership  of  a  vendable  commodity  to  which  it  is  tixed. 
The  label  does  not  have  this  (juality.  Therefore,  no  title  to 
it  as  a  trade-mark  lan  accrue.  For  this  rea.son  a  pei-son 
cannot  be  convicted  of  counterfeiting  it  as  a  trade-mark. 
But  an  injunction  ami  damage  suit  can  be  had  under  similar 
circumstances,  providc^l  that  it  is  proven  that  tlu^  label  is 
pla<-ed  on  non-union  iroods. 

TRADE-MARK— LABEL  MUST  BE  FANCIFUL.— 

To  render  a  label  such  a  device  as  to  make  it  the  subject 
of  a  trade-mark,  it  must  be  fanciful  or  .-irbitrary;  a  label 
merely  having  reference  to  the  ingre<licnts,  mode  of  composi- 
tion, or  characteristics  of  the  article  being  iusuflicient, 

Fcdrr  vs.  Brudno,  5  Ohio  N.  P.  zy^. 

TRADE-MARK— PERSONAL      TRADE-MARK      CANNOT      BE      AS- 
SIGNED.— 

J.  V.  Magale  of  (lalveston,  Tex.,  sold  IJ.  ^fona^ch  whisky 
and  devised  a  brand  which  he  stamped  on  the  barrels  ".Ma- 
gale's  Monarch  Whisky."  The  brand  became  vabiable 
from  the  confidence  the  trade  had  that  Magale  selected  good 
whisky  and  sold  it  straight.  After  his  di^ath  S.  J.  Flanagan 
succeeded  to  tiie  l)iisiness  and  used  the  same  brand,  lie  re- 
tired in  18tt()  and  assigned  the  trade-mark  to  Frieberg,  Klein 


TRADE-MARKS.  199 

&  Co.  for  $250  per  annum  and  $4  a  barrel  for  all  sold  in  ex- 
cess of  100  barrels  a  year  for  five  years.  In  1893  they  be- 
came insolvent  and  with  Flanasjan's  consent  assigned  their 
contract  with  him  to  Mayer,  Kohn  &  Freiberg,  who  refused 
to  pay  Flanagan.  Flanagan  sued  and  obtained  judgment 
in  the  lower  court,  but  on  appeal  the  Supreme  Coiirt  re- 
versed the  decision  and  held: 

(1)  The  primary  function  of  a  trade-mark  is  to  indicate 
ownership  and  origin,  and  unless  this  is  truthfully  done  it 
becomes  a  means  of  fraud  upon  the  public  and  will  not  be 
protected. 

(2)  If  a  trade-mark  is  a  person.il  one,  designating  a  par- 
ticular person  and  his  reputation  and  skill,  it  cannot  be 
truthfully  used  by  any  other  person  and  consequently  can- 
not be  assigned. 

SHIPPING      LIQUORS      UNDER      NAME      INDICATING      FALSE 
ORIGIN.— 

Sec.  .3449. — "Whenever  any  person  sliips,  transports  or 
removes  any  spirituous  or  fermented  liquors  or  wines,  under 
any  other  than  tJie  proper  name  or  brand  known  to  the  trade 
as  designating  the  kind  and  quality  of  the  contents  of  the 
casks  or  packages  containing  the  same,  or  causes  such  act 
to  be  done,  he  shall  forfeit  said  liquors  or  wines  and  casks 
or  packages,  and  be  subject  to  pay  a  fine  of  five  hundred 
dollars." 

REVENUE      OEFICERS      CAUTIONED      AGAINST      ACTING      ON 
STATUTE  PROHIBITING  SHIPMENT  UNDER  FALSE  NAME.— 

If  there  is  legal  proof  of  shipment  or  removal  of  spirits 
under  other  than  the  name  known  to  the  trade,  there  is  no 
doubt  of  the  sufficiency  of  Section  3449,  Tievised  Statutes,  to 
sustain  a  prosecution  of  the  person  proven  guilty  of  su'ch 
removal.  (See  United  States  vs.  132  packages  of  spirituous 
liquors  and  wines,  7fi  Fed.  TJep.  3fi4.)  The  statute  is  useful 
and  necessary  in  the  administration  of  the  internal  revenue 
laws,  enabling  a  certain  supervision  to  be  exercised  over  the 
movement  and  disposition  of  distilled  spirits  and  fermented 


I'OO     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

liquoi-s.  Collet'tors  are  cautioned,  however,  against  en- 
coiira'rinji  the  nniIti))li<ation  of  proseciiliiuis  under  this 
statute  any  furtlu-r  llian  is  necessary  in  the  interest  of  the 
government  it>ielf. 

Thouf^h  the  fV)ui-t*  have  hehl  tiie  statute  to  have 
been  intended  to  prevent  tlie  evasion  of  internal  revenue 
taxes,  iiicidcntaliy  its  i'nfortcnient  is  so  advantajreous  to  the 
owners  of  foreign  trade  marks  that  the}'  ar«'  willing  that 
the  machinery  of  the  internal  revenue  bureau  should  be 
largely  employed  in  detecting  and  punishing  the  piracy  of 
their  exclusive  devices.  It  is  not  objectionable  that  i)rivate 
parties  should  have  such  incidental  advantage.  It  is,  how- 
ever, that  the  statute  should  be  used  primarily  to  prevent  in- 
fringement of  private  tiade  marks,  upon  complaints  by  in- 
ternal revenue  officers,  instead  of  being  made  to  subserve  the 
purpose  of  its  enactment. 

Treasury  Decision,  June  23,  i8g8. 


PART  ni. 


Internal  Revenue  Laws 


AND 


Regulations. 


CHAPTER     I. 


WHOLESALE  LIQUOR  DEALERS. 


WHOLESALE  LIQUOR  DEALERS.— 

Every  person  who  sells  or  offers  for  sale  foreign  or  do- 
mestic distilled  spirits,  wines  or  malt  liquors,  in  quantities 
of  not  less  than  five  wine  gallons  at  the  same  time,  shall  be 
regarded  as  a  wholesale  liquor  dealer. 


A  person  who  has  been  a  distiller,  who  has  not  renewed 
his  bond  as  such,  having  spirits  in  bond,  can  only  make  sale 
of  the  same  by  paying  the  special  tax  of  a  wholesale  liquor 
dealer. 


A  person  is  liable  to  special  tax  as  a  wholesale  liquor 
dealer  for  each  and  every  place  where  such  trade  or  business 
is  carried  on,  i.  e.,  for  each  and  every  place  where  he  sells 
foreign  or  domestic  distilled  spirits,  wines  or  malt  liquors, 
in  quantities  not  less  than  five  gallons  at  the  same  time. 


The  place  where  the  delivery,  either  actual  or  construc- 
tive, which  transfei's  ownership  from  the  vendor  to  the  ven- 
dee, is  made,  is  regarded  as  the  place  of  sale,  and  for  that 
place  he  should  pay  the  special  tax. 


A  person  who  sells  a  warehouse  receipt  for  distilled 
spirits  in  bond  incurs  the  special  tax  of  a  wholesale  liquor 
deaJer. 

203 


204  INTERNAL   REVENUE. 

A  person  who  keeps  no  spirits  on  han«l,  but  buj's  on  his 
own  acconnt  and  ships  to  his  customers,  is  liable  to  special 
tax  as  a  lifpior  dealer. 


A  person  is  not  liable  as  dealer  in  liquors  simply  for 
nepotiatinfr  sales  of  them  for  others,  jirovidcd  he  has  ncilhor 
actual  nor  constructive  possession  of  tiiciu;  but  if  he  has 
such  possession,  so  that  a  delivery,  either  adual  or  con- 
structive, is  made  by  him,  such  delivery  as  vests  the  owner- 
ship in  the  purchaser,  he  is  liable  to  the  tax  even  though 
he  himself  is  not  the  owner  of  the  liquors  or  any  part  of 
them. 


A  distiller  deli  verinjj  s])irits  elsewhere  than  at  the  place 
of  manufacture  becomes  liable  as  dealer  at  such  place  of  de- 
livery. Hence  a  distiller  can  only  make  sale  of  his  s]tirits 
away  from  the  jdace  of  manufacture  by  payin>j;  tax  as  rupior 
dealer  or  throuj^h  an  authorized  liquor  dealer. 

If,  after  selling  a  portion  of  the  spirits  from  any  cask  or 
j>a<kajre,  the  dealer  wishes  to  dispose  of  the  balance  remain- 
inn  iu  the  fUMfjinal  packajje  bearinjj;  the  remnant  of  a  stamp, 
he  will  be  required  to  make  another  application  for  stamj) 
or  stamps,  to  cover  such  balance,  either  in  such  oriixinal 
packa'ie  or  otlier  j)acka{:es  to  which  it  may  be  chan};ed, 
and  if  to  be  sold  in  the  orijjinal  packajie,  the  remnant  of 
the  stamp  and  all  marks  and  brands  shall  be  erase<l  from 
said  packafre.  as  required  by  law  and  existin}!  regulations. 


Tn  no  case  shall  dealers  be  allowed  to  sell  the  spirits  re- 
niaining  in  a  ]»acka{re  bearing  the  remnant  of  a  stamp,  or 
remove  the  package  with  such  spirits  tlierein  from  their 
premises,  unless  such  j)ackage  is  restamped  with  a  wholesale 
liquor  dealers'  stamp. 


Tile  statute  re(|uires  the  rectifier  and  wholesale  liijuor 
dealer  to  make  the  entries  respecting  all  spirits  which  come 


WHOLESALE   LIQUOR   DEALERS.  205 

iuto  their  respective  establisliments  from  all  sources  what- 
ever.   It  is  uot  limited  to  spirits  purchased  and  sold. 


A  wholesale  liquor  dealer  canuot  sell  a  package  contain- 


iug  less  than  five  eallous. 


The  words  five  .callous,  iu  the  section  of  law  relating  to 
the  special  tax  of  a  wholesale  liquor  dealer,  mean  wine 
gallons,  and  uot  proof  gallons. 


Wholesale  liquor  dealer  need  uot  enter  imported  bay 
rum  on  form  52  nor  affix  W.  L.  D.  stamp  to  bay  rum  drawn 
from  importetl  packages.  He  may  reduce  proof  of  imported 
bay  rum  that  is  in  a  package  bearing  import  stamp.  And 
can  manufacture  bay  rum  by  the  barrel,  of  spirits  and  oil 
of  bay,  with  100  per  cent,  proof,  without  subjecting  himself 
to  tax  as  rectifier.  But  spirits  for  this  purpose  should  be 
entered  on  form  52  as  disposed  of  to  themselves. 

FORM    52. 
TO    BE    KEPT    BY    WHOLESALE   DEALERS    AND    RECTIFIERS. 

This  form  of  book  is  required  to  be  kept  by  every  rectifier 
and  wholesale  liquor  dealer  who  receives  or  sends  out  distilled 
spirits,  and  should  exliibit  all  the  spirits  received  or  sent  out, 
whether  received  or  sent  in  pursuance  of  purchase,  sale  or  other- 
wise. 

Wholesale  liquor  dealers  wlio  ate  not  also  rectifiers  will  be 
permitted  to  have  books  made  omitting  the  columns  relative  to 
rectification. 

Rectifiers  who  are  also  wholesale  liquor  dealers  must  keep 
the  accounts  relating  to  each  particular  business  entirely  dis- 
tinct and  separate  by  the  apyjropriate  use  of  the  columns  for 
spirits  rectified. 

Every  person  who  rectifies,  purifies  or  refines  distilled  spirits 
or  wines  is  a  rectifier,  except  distillers  who  purify  or  refine  dis- 
tilled spirits  in  their  distilleries  in  the  course  of  original  and 
continuous  distillation  from  mash,  wort  or  wash,  and  every 
person  who,  by  mixing  distilled  spirits,  wines  or  other  liquors 
with   any   material,    manufactures   any   spurious,   imitation   or 


200  .  INTERNAL   REVENUE. 

compound  liquor  for  sale  is  also  regarded  as  a  rectifier.  Every 
pei'son  who  sells  or  olTcrs  for  sale  distilled  spirits,  wines  or  malt 
liquors  in  (juaii lilies  of  not  less  than  5  gallons  at  the  same  time 
is  a  wliok'sale  liquor  dealer. 

A  person  negotiating  sales  and  making  deliMTv  as  agent  at 
a  j>laee  othei-  than  the  jilaee  of  business  of  the  principal  thereby 
becomes  a  liipior  dealer,  whether  he  acts  in  the  mime  of  his  prin- 
cipal or  not. 

Kectiflers  and  wholesale  liquor  dealers  having  spirits  stored 
near  their  jilace  of  business  and  subject  to  their  own  control,  for 
the  i)uri)ose  of  being  disjiosed  of  at  their  place  of  business,  will 
regard  such  liquors  as  constituting  part  of  their  stock,  and  enter 
them  accordingly.  The  business  of  rectifying,  or  selling  or  offer- 
ing for  sale  cannot  be  carried  on  at  such  places  of  storage,  but 
only  at  the  place  named  in  the  special  tax  receipt. 

Should  a  rectifier  wish  to  dump  a  package  from  which  a  por- 
tion of  the  spirits  has  been  sold  b^'  him  as  a  wholesale  liquor 
dealer,  he  will  make  ajiplication  on  Form  !lli  for  a  stamp  to  cover 
the  spirits  renuiining  in  the  package,  and  attach  said  stamp  as 
hereinbefore  required. 

lie  will  then  transfer  suoh  package  to  himself  as  a  rectifier, 
reporting  such  transfer  on  his  book  (Form  5-j. 

If,  after  a  portion  of  the  spirits  has  been  sold  from  any  cask 
or  i)ackag»',  a  wliolesale  dealer  (who  has  paid  special  ta.\  as  a 
retail  liquor  tiealer)  wishes  to  retail  the  balance  on  the  same 
premises,  he  must  transfer  such  balance  to  himself  as  a  retail 
liquor  dealer  and  report  such  transfer  on  his  book  (l"'orm  52). 

A  wholesale  liquor  dealer  must  keep  a  book  at  each  place 
where  spirits  ai'c  sold,  or  offered  for  sale. 

In  entering  "Spirits  received"  the  following  instructions 
must  be  observed: 

Under  "Date  when  received  "  give  the  ^ear,  month  and  day 
on  which  the  spirits  are  received. 

Under  "From  whom  received"  enter  name  of  the  distiller, 
deah  r,  rectifier  or  other  person  from  whom  the  sjiirits  are  re- 
ceived. In  no  case  will  the  name  of  an  intermediate  party,  such 
as  a  common  eairier  or  an  agent  who  simply  negodalcs  sales,  be 
given  in  this  column.  Healers  and  rectifiers  cannot  purchase  or 
receive  distilled  s]>irils  in  greater  ipiantity  than  2(1  gallnns  from 


WHOLESALE   LIQUOR   DEALERS.  207 

any  person  other  than  an  authorized  rectifier,  distiller  or  whole- 
sale liquor  dealer;  but  it  is  provided  that  this  provision  shall  not 
be  held  to  apply  to  judicial  sales,  or  to  sales  at  public  auction 
made  by  an  auctioneer,  and  certain  other  sales  are  also  excepted 
by  paragraph  5,  section  3244,  as  amended  by  section  4,  act  of 
March  1,1879.     (See  sec.  3319,  Rev.  Stat.) 

Under  "Whence  received"  write  the  name  of  the  city  or 
town  and  state,  and,  if  a  city,  the  street  and  number  of  the  place 
of  business  of  the  person  from  whom  received. 

Under  the  head  of  "Number  of  packages"  enter,  in  figures, 
the  number  of  packages  of  each  kind  of  spirits,  as  known  to  the 
trade,  that  have  been  received  from  one  person  or  firm  at  one 
time. 

Under  the  head  of  "Kind  of  spirits"  enter  the  names  as 
known  to  the  trade,  such  as  "high  wines,"  "Bourbon,"  "rye 
whisky,"  etc. 

Under  the  head  "Hy  whom  distilled  or  rectified"  write  the 
name  of  the  distiller,  or,  if  the  spirits  have  been  rectified,  the 
name  of  the  rectifier,  with  the  district  and  state  where  distilled 
or  rectified. 

This  information  will  appear  in  the  stamps  and  marks  on 
the  barrels,  whether  change  of  package  by  a  wholesale  dealer  has 
occurred  or  not. 

Under  "By  whom  and  when  inspected"  give  the  name  of  the 
United  States  ganger  who  gauged  the  package  and  affixed  the 
stamp,  and  the  date  of  such  gauge.  The  name  will  be  found  on 
the  stamp  and  in  the  marks. 

Where  impracticable  to  determine  the  name  of  the  ganger, 
as  in  the  case  of  imported  spirits,  the  word  "unknown"  may  be 
entered  in  the  space  where  the  name  of  the  ganger  would  other- 
wise appear. 

In  making  entry  of  a  distiller's  original  package  which  was 
regauged  on  withdrawal  from  distillery  warehouse,  the  name  of 
the  gauger  who  made  such  regauge  will  be  given. 

Under  "Number  of  gallons"  enter  the  number  of  wine  gallons 
and  proof  gallons  in  each  package,  as  shown  by  the  marks  of  the 
United  States  gauger.  The  quantity  in  each  package  must  be 
stated  separately. 

Where  entry  is  made  of  spirits  marked  as  having  an  apparent 


208  INTERNAL  REVENUE. 

proof  only,  the  apparent  proof  gallons  will  be  entered  in  the 
column  "rrudf."  under  the  head  of  "Xuniher  of  gallons"  or  "No. 
of  yalloiis, "  as  the  case  may  be,  and  the  letters  "A.  1'."  will  pre- 
cede such  entry. 

In  niakiuK  entry  of  "No  proof"  spirits,  the  imnibor  of  wine 
gallons  will  be  entered  in  the  pioofgailon  eolumn. 

In  entering  casks  of  spirits  which  were  regauged  on  with- 
<lia\\;;l  from  (listilicry  warehouse,  the  number  of  wine  and  proof 
giillons  marked  thereon  at  the  time  of  such  regauge  will  be 
entered. 

Under  head  of  "Xumber  of  i)roof  gallons  out"  may  be  en 
lered  the  number  t>f  gallons  out  if  a  iigauge  is  made  at  the  time 
of  receiving  the  spirits. 

Under  the  head  of  ".Serial  number  of  packages"  enter  the 
serial  number  of  each  package  other  than  rectified  spirits,  which 
will  be  found  on  the  heaii  of  the  barrel  under  the  bung  stave,  on 
a  line  with  the  number  of  gallons;  also,  in  the  warehouse  and 
tax-paid  stamps.  No  serial  numbers  of  jjackage  are  required  on 
casks  of  rectilied  spirits. 

Under  the  head  of  "Serial  number  and  kind  of  stamp"  enter 
the  series  and  serial  number  of  each  stamp,  which  will  be  found 
in  red  ligures  on  the  stamp  on  a  line  with  the  serial  number  of 
each  package. 

The  series  of  stamjis  are  shown  in  the  letter  preceding  the 
serial  number,  as  A,  15,  C,  etc. 

Under  the  head  "Sjiirits  emptied  for  rectification  from  stock 
reieived,"  on  the  left  hand  page,  I'veiy  rectitier  will  enter  in  iIk- 
appropriate  columns,  on  the  day  of  dumping,  ull  spirits  emptied 
for  rectilication,  giving,  in  addition  to  the  date,  the  number  of 
wine  and  jiroof  gallons,  the  serial  number  of  the  packages,  the 
serial  number  and  kind  of  stamps,  by  whom  distilled  or  rectilied, 
with  district  and  state  where  distilled  or  rectified,  and  the  date 
of  original  insjtection. 

When  siiirits  of  ".Apparent  proof"  or  of  "  No  prt)of"  are 
emptied  for  rectilication,  the  rule  given  above  for  entry  of  the 
number  of  gallons  will  be  observed. 

In  entering  "Spirits  (lis]i()sod  of,"  under  head  of  "Pate  when 
sent."  give  the  year,  month  and  day  on  wliiih  the  spirits  are  to 
be  sent  out  or  otherwise  disposed  of. 


TRADE-MARKS.  193 

siveness.  The  fair,  lionest,  and  ordinary  use  of  a  name  can- 
not be  enjoined.  But  even  descriptive  and  generic  terms  may 
be  so  arranged  as  for  the  whole  to  constitute  a  trade-mark. 
So  the  words  of  plaintiff's  brand  are  arranged  in  a  circle 
with  the  plaintiff's  name  running  through  the  center,  like 
the  diameter  of  a  tircle,  and  constitute  a  trade-mark  in  the 
comprehensive  sense  in  which  that  term  is  now  used. 

(3)  When  a  person  is  selling  goods  under  a  particular 
name,  and  another  person  not  having  that  name  is  using  it, 
it  may  be  presumed  that  he  is  using  it  to  represent  the  goods 
so  sold  by  himself  as  the  goods  of  the  person  whose  name  he 
uses.  And  the  fact  that  one  owner  of  the  name  is  paid  for 
its  use  only  shows  the  greater  desire  to  possess  it  for  pur- 
poses of  the  beuefit  accruing  from  the  name. 

About  that  time  S.  I.  Monarch  moved  to  Kentucky  and 
became  actively  connected  with  the  affairs  of  the  distilling 
company  and  in  1S92,  after  defendants  had  agreed  to  change 
their  brand  so  as  not  to  in  any  wise  resemble  that  of  the 
plaintiff,  the  Kentucky  Coui't  of  Appeals  decided: 

(1)  S.  I.  Monarch  has  the  undoubted  right  to  use  his 
name  in  business  and  to  place  his  name  on  goods  of  his  own 
manufacture  or  that  of  the  firm  to  which  he  belongs,  but  he 
has  no  right  by  a  deceptive  likeness  of  the  mark  of  the  goods 
of  another  or  by  the  similitude  of  these  brands  to  cause  the 
public  to  mistake  his  goods  for  the  other. 

(2)  The  plaintiffs  could  not  appropriate  the  name  Mon- 
arch as  a  trade-mark,. and  thus  prevent  the  appellant  from 
using  his  own  name  in  like  business. 

TRADE-MAKK— RIGHT  TO  USE  OF  PERSONAL  NAME  AS  TRADE- 
NAME SOMETIMES  DENIED.— 

^y.  J.  Waterlill  and  Kobert  H.  Frazier  (jwned  and  oper- 
ated a  distillery  in  Anderson  County,  Kentucky,  from  1870 
to  1882  and  used  the  trade-name  of  Waterfill  &;  Frazier  on  all 
their  whisky  until  it  became  known  as  a  valuable  brand. 
In  1882,  Waterfill  s(dd  his  interest  in  the  business  to  Fi'azier. 
In  1885,  Waterfill  entered  into  a  partnership  with  John  Dow- 
ling  &  Co.  and  they  purchased  the  distillery  and  business  of 

13 


104      WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

Frazier.  Aftenvanl,  in  IJ^IH),  Watcrlill  sold  his  iutcrost  to 
Dowliii<j;  (S:  Co.  In  all  these  transfers  the  rij^iit  to  use  the 
brand  "Walerlill  &  Frazier''  in  the  maunfa»(nre  of  whisky 
at  said  distillery  was  included  in  the  deed.  In  l^iil  Water- 
lill  went  into  a  new  partnersiiip  with  a  sou  of  li.  11.  Fnizier 
under  the  old  name  of  Waterliil  \  Frazier.  They  lirst  used 
the  brand  "J.  M.  Waterliil  &  Co.,"  but  later  asserted  their 
right  to  the  use  of  the  name  "Waterliil  ^c  Frazier,"  and  Dow- 
ling  &  Co.  brought  an  actiou  in  Uie  JelTersou  (Ky.)  Circuit 
Court  to  restrain  them  from  using  that  name  as  a  brand  ou 
whisky.     The  Court  held : 

(1)  A  trade-mark  allixed  (o  articles  manufactured  at  a 
particular  jdace  may  be  lawfully  sold  and  transferred  with 
the  establishment. 

(2)  In  a  jn-oper  sense  individuals  have  a  right  to  use 
their  own  names  in  their  brand,  but  under  the  state  of  facts 
in  this  case  Waterliil  A:  Frazier  have  no  right  to  use  that 
combination  or  the  combination  of  their  names  because  it 
would  be  an  infringement  upon  the  rights  of  Dowling  &  Co. 


TRADE  MARKS— FIRM  SELLING  "GOOD- WILL"  CANNOT  AFTER- 
WARD USE  OLD  TRADE-MARKS.— 

In  the  ca.se  of  Mattingly  &  Co.  vs.  Mattingly,  etc.,  ap- 
pealed from  Louisville  Chancery  Court,  the  Court  of  Appeals 
of  Kentucky  has  decided  as  fidlows: 

When  a  lirm  which  owned  and  ojterated  a  distillery 
upon  the  i)roduct  of  which  they  had  for  many  years  used  the 
firm  name  as  a  trade-mark,  sold  and  transferrtxl  the  distil- 
lery and  also  the  "yood-will  of  the  firm  name"  and  "all  trade- 
marks, brands  and  labels"  belong  to  the  lirm,  the  menibeis 
of  the  firm  had  no  riyht  thereafter  to  similate  any  of  the 
brands  or  trademarks  thus  transferred,  or  to  resort  to  any 
other  fraudulent  device  to  cause  th(>  i)ublic  to  associate  with 
the  distillery,  goods  manufactured  at  a  dilTerent  place,  or  to 
receive  lettei-s  addn^ssed  to  the  firm  name,  or  lu  ii||  orders 
manifestly  i-eferring  to  whisky  nianiiraci  iircd  according  to 


TRADE-MARKS.  195 

the  established  and  long-used  formula  at  the  distillery  in 
question. 

TRADE-MARK— PROPERTY  RIGHT  IN  WORD  "CROW"  AS  TRADE- 
MARK PROTECTED.— 

W.  A.  Gaiues  &  Co.  have  used  the  words  "Old  Crow"  as 
the  mark  of  their  braud  of  whisky  for  many  years.  Wm.  M. 
Leslie  did  not  imitate  the  label  or  package,  but  put  up  whisky 
for  sale  under  the  braud  "White  Crow.''  Gaines  &  Co. 
brought  an  action  against  Leslie  to  restrain  his  alleged  in- 
fringement of  plaintiff's  trade-mark,  and  the  New  York  Su- 
preme Court  decided : 

(1)  Where  labels  used  by  different  parties  are  totally 
dissimilar  in  lettering  and  in  general  appearance  and  no 
actual  fraudulent  intent  is  shown,  the  mere  use  of  a  similar 
name  is  not  such  an  unfair  competition  in  business  as  to 
furnish  a  basis  for  injunction. 

(2)  It  is  not  necessary  to  prove  registration  of  trade- 
mark where  the  proof  shows  exclusive  use  of  the  label  for  a 
long  time  as  a  matter  of  fact. 

(3)  The  plaintiff  had  a  property  right  in  the  words  "Old 
Crow"  as  applied  to  whisky  because  of  their  exclusive  use  for 
many  years  and  in  the  case  of  a  distinctive  word  as  a  trade- 
mark the  use  of  the  word  itself,  in  any  form,  by  a  competitor 
is  a  violation  of  the  right  of  the  trade-mark.  A  word  may 
be  used  by  the  manufacturer  who  has  appropriated  it,  in  any 
style  of  print  or  any  form  of  label,  and  its  use  by  another  in 
any  form  is  unlawful,  and  this  rule  applies  whether  the  dis- 
tinctive word  is  used  alone  or  together  with  another. 

TRADE-MARK  WORDS  OR  NAMES  DESCRIBING  PRODUCT   CA_N 
NOT  BE  APPROPRIATED.— 

Words  or  names  which  desci-ibe  the  product  or  ware  to 
which  they  are  applied,  by  indicating  its  kind,  quality  or 
ingredients,  may  not  be  exclusively  appropriated  as  trade- 
marks therefor.  Words  belonging  to  the  common  stock  of 
words  may  not  be  exclusively  appropriated  as  trade-marks. 

Clinton  Metallic  Paint  Co.  vs.  Nezv  York  Metallic  Paint  Co., 
50  N.  Y.  S.  437. 


196     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

TKADE-MAICK— NAME  MAY  BE  SOLD.— 

Dr.  Kennedy  resides  at  Koudout,  N.  Y.,  and  conducted  a 
patent  nu-dirine  luisiiicss  lliciv  until  lS!t(l,  wlu-n  lie  scild  it 
to  the  Dr.  Kcnia-dy  (."orporation.  In  the  liill  of  sale  il  was 
specifically  ajjreed  that  purchasers  should  have  the  sole,  ab- 
solute and  oidy  rijiht  to  use  the  name  of  "Dr.  David  Kennedy 
of  Koudout,  N.  Y.,"  in  connection  with  the  jiroprietury  medi- 
cine busim'S.s.  All  h'llcis  so  addifsscd  weie  received  by 
the  corporation  iinlil  I'cbriiai.v,  ls;»s,  when  Dr.  Keuntnly 
insisteil  thai  he  had  a  ri.uhl  to  lirst  receive  sucii  letters  and 
retain  such  as  he  ileemed  i)roi)er  and  then  .send  the  otJiers  to 
the  corporation.  The  Ai»pellate  Court,  however,  in  1891), 
helil  that  whatever  inconvenience  he  may  have  experienced 
ill  the  matter  was  jiaid  or  in  the  ori^iinal  bill  of  sale  under 
which  he  gave  the  corporation  the  sole  rij;hl  to  use  his  name, 
and  that  haviu<;  disposed  of  his  name  as  a  trade-mark  he 
cannot  subsecpienlly  make  us<'  of  it  himself. 

TRADE-MARK— SIZE.  SHAPE  AND  STYLE,  WITH  EMBLEMS.  MAY 
BE  PROTECTED.— 

A  dealer  in  merchandise  may  acquire  the  e.\clusive 
right  to  the  \ise  of  the  shape,  size  and  style  in  which  he  ex- 
poses his  goods  for  sale,  with  the  emblems,  devici'S  and  other 
distinctive  features  delineated  uv  impressed  on  them,  ami 
the  name  which  he  has  adopted  to  i-e]treseiit  their  contents, 
and  a  rival  ilealer  will  be  enjoined  froui  using  similar  jnick- 
ages  so  ilosely  resembling  those  of  the  tii'st  dealer  that  they 
arelikely  to  deceive,  and  do  deceive,  the  ordinary  buyer  mak- 
ing his  inirchases  under  the  onlinary  c(Uiditioiis  wliiiii  pre- 
vail in  the  conduct  of  the  i)arlicular  trallic  to  which  the  con- 
troversy relates,  though  no  one  point  of  resemblance  would 
be  ground  for  «'(|uitable  relief. 

l-'tsltcr  x's.  Blank,  Court  of  Appeals  of  New  York,  jj  N.  E. 
Rep.  1040. 

TRADE-MARK— INFRINGEMENT  ON  "GENUINE  HOLLANDS."— 
Ill  the  casi'  of  .Inliii  de  Kuyper  \  s.   Wit  ti'iiianu   it    has 

been  dccitled: 

(!)  That  the  <omidainanfs  are  entitled  to  the  e.vclusive 


TRADE-MARKS.  197 

nse  of  a  certain  label  for  gin,  consisting  of  the  words  and 
letters  "Genuine  Hollands,"  which  are  displayed  at  the 
upper  part  of  the  label,  below  which  is  the  word  "Geneva," 
followed  by  a  representation  of  a  scroll  having  displayed 
npon  it  the  name  "John  de  Kiiyper  &  Son,"  the  whole  in- 
closed within  a  border  having  the  shape  of  a  heart. 

(2)  That  the  defendants  have  infringed  the  right  of  the 
complainants  to  the  exclusive  use  o  the  said  label  by  print- 
ing and  vending  to  be  used  a  label  for  gin  consisting  of  the 
words  and  letters  "Genuine  Hollands,"  which  are  displayed 
at  the  upper  part  of  the  label,  followed  by  the  word  "Ge- 
neva," and  a  representation  of  a  scroll,  having  displayed 
upon  it  the  words  "J.  Van  Der  Koop  &  Son,"  the  whole  in- 
closed within  a  border  having  the  shape  of  a  heart. 

TRADE-MARK— INDIVIDUAL  MTTST  NOT  USE  HIS  NAME  TO  DE- 
CEIVE.— 

While  every  man  has  a  right  to  conduct  his  business  in 
his  own  name,  he  must  not  resort  to  any  artifice  for  the  pur- 
pose of  producing  the  impression  that  his  goods  are  identi- 
cal with  those  of  another  person  of  the  same  name. 

Clark  &  Snovcr  Co.  vs.  Scott  (Pa.)  4  Lack.  Leg.  N.  i^g. 

TRADE-MARK— FORM  OF  PACKAGE  AS  A  TRADE  DISTINCTION 
IS  NOT  PROTECTED.— 

The  Supreme  Court  of  Pennsylvania  in  the  case  of  two 
perfumery  manufacturers,  using  the  same  style  of  bottle,  de- 
cided that  the  "size,  shape  or  mode  of  construction  of  a  box, 
barrel,  bottle  or  package  into  which  goods  may  be  put,  is 
not  a  trade-mark;  and  if  a  manufacturer  has  a  right  to  use  a 
certain  label,  he  may  use  it  on  any  kind  of  a  bottle  that  is 
not  patented,  and  he  will  not  be  restrained  from  combining 
his  own  label  with  a  particular  shape  or  style  of  bottle,  for 
the  mere  reason  that  the  latter  has  been  previously  adopted 
by  some  other  producer  of  similar  goods." 

TRADE-MARK— INFRINGEMENT— DAMAGES.— 

To  show  damages  from  infringement  of  plaintiff's  trade- 
mark, he  may  show  a  falling  off  of  his  custom  concurrently 


198     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

witli  iIofciKhmt's  b('}:innin}j  to  use  tho  trado-niark,  it  h»»ing 
for  tbt»  ]\\v\  tit  NJi.v  wlii-tlicr  siicli  iiso  was  tlie  rause  of  the 
dimiuutioii. 

Shaw  vs.  Pilling  (Pa.),  ^4  Atl.  Rep.  446. 

TRADE-MARK— UNION  LABEL  NOT  A  TRADE-MARK  — 

In  the  caso  of  tlie  State  vs.  Natliari  I'lailcnzliciinor,  wlin 
was  tonvictcd  in  tlic  St.  Louis  ( "riniiiial  ( 'onrt  of  (duntcrfcit- 
infj  tlie  "union  label''  of  the  (.iganiiakcrs'  union,  the  Oturt 
of  Appeals  reverse<l  the  finding  of  the  lower  court  on  the 
prounds  that  a  trademark  must  be  a  mark  or  label  used  by 
a  certain  ])artv  to  desij^nate  his  jjoods.  The  "union  label" 
is  not  a  trade-mark.  It  is  one  of  the  indispensable  requisites 
to  a  valid  trademark  that  it  should  j)oint  nut  the  true  orijjin 
or  ownership  of  a  vendable  comnioilit.v  to  which  it  is  fixed. 
The  label  does  not  have  this  (]uality.  Therefore,  no  title  to 
it  as  a  trade-mark  can  accrue.  For  this  rea.son  a  person 
cannot  be  convicted  of  counterrMtinu:  it  as  a  trnd<' mark. 
But  an  injunction  and  damage  suit  can  be  had  under  similar 
circumstances,  providefl  that  it  is  proven  that  the  label  is 
placed  on  non-union  coods. 

TRADE-MARK— LABEL  MUST  BE  FANCIFUL — 

To  render  a  label  such  a  device  as  to  make  it  the  subject 
of  a  trade-mark,  it  must  be  fanciful  or  arbitrary;  a  label 
merely  liavinfx  refi'ri'uce  to  the  inpn^lieiits,  mode  of  con\posi- 
tion,  or  characteristics  of  the  article  beinp  insufficient, 

Fcder  vs.  Brudno,  5  Ohio  N.  P.  275. 

TRADE-MARK— PERSONAL      TRADE-MARK      CANNOT      BE      AS- 
SIGNED.— 

J.  F.  Majiale  of  Galveston,  Tex.,  sold  TJ.  Monarch  whisky 
and  devised  a  brand  which  he  stjimpe«l  on  the  barrels  "Ma- 
pale's  Monarch  Whisky."  The  brand  became  valuable 
from  the  confidence  the  trade  had  that  M a ir.ile  selected  pood 
whisky  and  sold  it  slraipht.  After  his  doalli  S.  J.  Flanapan 
succeeded  to  the  business  and  us«h1  the  same  brand.  He  re- 
tired in  1890  and  assigned  the  trade-mark  lo  Frieberg,  Klein 


TRADE-MARKS.  199 

&  Co.  for  $250  per  annum  and  $4  a  barrel  for  all  sold  in  ex- 
cess of  100  barrels  a  year  for  five  years.  In  1893  they  be- 
came insolvent  and  with  Flanagan's  consent  assigned  their 
contract  with  him  to  Mayer,  Kolin  &  Freiberg,  who  refused 
to  pay  Flanagan.  Flanagan  sued  and  obtained  judgment 
in  the  lower  court,  but  on  appeal  the  Supreme  Court  re- 
versed the  decision  and  held: 

(1)  The  primary  function  of  a  trade-mark  is  to  indicate 
ownership  and  origin,  and  unless  this  is  truthfully  done  it 
becomes  a  means  of  fraud  upon  the  public  and  will  not  be 
protected. 

(2)  If  a  trade-mark  is  a  personal  one,  designating  a  par- 
ticular person  and  his  reputation  and  skill,  it  cannot  be 
truthfully  used  by  any  other  person  and  consequently  can- 
not be  assigned. 

SHIPPING      LIQUORS      UNDER      NAME      INDICATING      FALSE 
ORIGIN.— 

Sec.  3449. — "Whenever  any  person  ships,  transports  or 
removes  any  spirituous  or  fermented  liquors  or  wines,  under 
any  other  than  the  proper  name  or  brand  known  to  the  trade 
as  designating  the  kind  and  quality  of  the  contents  of  the 
casks  or  packages  containing  the  same,  or  causes  such  act 
to  be  done,  he  shall  forfeit  said  liquors  or  wines  and  casks 
or  packages,  and  be  subject  to  j)ay  a  fine  of  five  hundred 
dollars." 

REVENUE      OEFICERS      CAUTIONED      AGAINST      ACTING      ON 
STATUTE  PROHIBITING  SHIPMENT  UNDER  FALSE  NAME.—, 

If  there  is  legal  proof  of  shipment  or  removal  of  spirits 
under  other  than  the  name  known  to  the  trade,  there  is  no 
doubt  of  the  sufficiency  of  Section  3449,  Revised  Statutes,  to 
sustain  a  prosecution  of  the  person  proven  guilty  of  such 
removal.  (See  United  States  vs.  132  packages  of  spirituous 
liquors  and  wines,  76  Fed.  Rep.  364.)  The  statute  is  useful 
and  necessary  in  the  administration  of  the  internal  revenue 
laws,  enabling  a  certain  supervision  to  be  exercised  over  the 
movement  and  disposition  of  distilled  spirits  and  fermented 


L'dO     WAREHOUSE  RECEIPTS  AND  TRADE-MARKS. 

liquoi-s.  Collators  ai*e  cautioned,  however,  against  en- 
coiiraginp  the  iiniltiplication  (»f  proseeiitions  under  tliis 
statute  au.v  fiirtlicr  tlum  is  necessary  in  the  interest  of  the 
govenunent  itself. 

Though  thei  Coniis  liave  liehl  tlie  statute  to  have 
been  intended  to  prevent  tLe  evasion  of  internal  revenue 
taxes,  incidentally  its  enforcement  is  so  advantageous  to  the 
owners  of  foreign  trade  marks  that  Ihey  are  willing  that 
the  machinery  of  the  internal  revenue  bureau  should  be 
largely  employed  in  detecting  and  imnishing  the  |)iracy  of 
their  exclusive  devices.  It  is  not  object ionalde  that  jtrivate 
jiarties  should  have  such  incidental  advantage.  It  is,  how- 
ever, that  the  statute  should  be  u.sed  primarily  to  prevent  in- 
fringement of  i)nvnte  trade  marks,  upon  complaints  by  in- 
ternal revenue  ollicers,  insti'ad  of  being  made  to  subserve  the 
purpose  of  its  enactment 

Treasury  Decision,  June  23,  1898. 


PART  ni. 


Internal  Revenue  Laws 


AND 


Regulations. 


^ 


CHAPTER     I. 


WHOLESALE  LIQUOR  DEALERS. 


WHOLESALE  LIQUOK  DEALERS.— 

Every  person  who  sells  or  offers  for  sale  foreign  or  do- 
mestic distilled  spirits,  wines  or  malt  liquors,  in  quantities 
of  not  less  tJhan  five  wine  gallons  at  the  same  time,  shall  be 
regarded  as  a  wholesale  liquor  dealer. 


A  person  who  has  been  a  distiller,  who  has  not  renewed 
his  bond  as  such,  having  spirits  in  bond,  can  only  make  sale 
of  the  same  by  paying  the  special  tax  of  a  wholesale  liquor 
dealer. 


A  person  is  liable  to  special  tax  as  a  wholesale  liquor 
dealer  for  each  and  every  place  where  such  trade  or  business 
is  carried  on,  i.  e.,  for  each  and  every  place  where  he  sells 
foreign  or  domestic  distilled  spirits,  wines  or  malt  liquors, 
in  quantities  not  less  than  five  gallons  at  the  same  time. 


The  place  where  the  delivery,  either  actual  or  construc- 
tive, which  transfei's  ownership  from  the  vendor  to  the  ven- 
dee, is  made,  is  regarded  as  the  place  of  sale,  and  for  that 
place  he  should  pay  the  special  tax. 


A  person  who  sells  a  warehouse  receipt  for  distilled 
spirits  in  bond  incurs  the  special  tax  of  a  wholesale  liquor 
dealer. 

203 


204  INTERNAL   REVENUE. 

A  ppraon  who  keeps  no  spirit*  on  hand,  bnt  buys  on  his 
own  arconnt  and  ships  to  his  customers,  is  liable  to  special 
tax  as  a  liquor  dealer. 


A  person  is  iiof  liable  as  dealer  in  liqtiors  sinipl.v  for 
negotiating  sales  of  them  for  others,  provided  he  has  neither 
actual  nor  constructive  possession  of  them;  but  if  he  has 
such  possession,  so  that  a  deliver}',  either  actual  or  con- 
structive, is  made  bv  him,  such  delivery  as  vests  the  owner- 
ship in  the  j)urchaser.  he  is  liable  to  the  (ax  even  though 
he  himself  is  not  the  owner  of  the  liquore  or  any  part  of 
them. 


A  distiller  delivering  spirits  elsewhere  than  at  (he  place 
of  iiianufactnre  becomes  liable  as  dealer  at  such  place  of  de- 
livery. Hence  a  distiller  can  only  make  sale  of  his  si)iri(s 
away  from  the  place  of  manufac(ure  by  paying  tax  as  liquor 
dealer  or  through  an  authorized  liquor  dealer. 


If,  after  selling  a  poHion  of  the  spirits  from  any  cask  or 
jtackage,  (lie  dealer  wishes  (o  dispose  of  (he  balance  reiiiaiii- 
ing  in  the  original  package  bearing  the  remnant  of  a  stamp, 
he  will  be  required  to  make  another  apydicatiou  for  s(niup 
or  stamps,  to  cover  such  balance,  either  in  such  original 
package  or  other  packages  to  which  it  may  be  changed, 
and  if  to  be  sold  in  (he  original  package,  the  remnant  of 
(lie  stamp  and  all  marks  an<l  brands  shall  be  erased  from 
said  iiackagi',  as  r('<|uii*ed  by  law  and  exis(iiig  n>gula(ions. 


In  no  case  shall  dealers  be  allowed  to  sell  the  spirits  re- 
maining in  a  package  bearing  (he  rc^mnant  of  a  s(aiiip,  or 
remove  (he  package  willi  such  spirKs  (herein  from  (heir 
premises,  unless  such  package  is  restamped  widi  a  wholesale 
liquor  dealers'  stamp. 


The  s(a(ut<'  reiiuires  (he  recdfier  and  wholesale  liquor 
dealer  (o  make  the  entries  respecting  all  spirits  wliicli  oiiiie 


WHOLESALE   LIQUOR   DEALERS.  205 

into  their  respective  establishmeuts  from  all  sources  what- 
ever.   It  is  uot  limited  to  spirits  purchased  and  sold. 


A  wholesale  liquor  dealer  canuot  sell  a  package  contain- 
ing less  than  fivesallous. 


The  words  five  .i;allons,  in  the  section  of  law  relating  to 
the  special  tax  of  a  wholesale  liqu(»r  dealer,  mean  wine 
gallons,  and  not  proof  gallons. 


Wholesale  liquor  dealer  need  not  enter  imported  bay 
rum  on  form  52  nor  affix  W.  L.  D.  stamp  to  bay  rum  drawn 
from  im])oi'ted  packages.  He  may  reduce  proof  of  imported 
bay  rum  that  is  in  a  package  bearing  inqiort  stamp.  And 
can  manufacture  bay  rum  by  the  barrel,  of  spirits  and  oil 
of  bay,  with  100  per  cent.  i)roof,  without  subjecting  himself 
to  tax  as  rectifier.  But  spirits  for  this  purpose  should  be 
entered  on  form  52  as  disposed  of  to  themselves. 

FORM   52. 
TO    BE    KEPT    BY    WHOLESALE   DEALERS    AND    RECTIFIERS. 

This  form  of  book  is  required  to  be  kept  by  every  rectifier 
and  wholesale  liquor  dealer  who  receives  or  sends  out  distilled 
spirits,  and  should  exhibit  all  the  spirits  received  or  sent  out, 
whether  received  or  sent  in  pursuance  of  purchase,  sale  or  other- 
wise. 

Wholesale  liquor  dealers  who  are  not  also  rectiliers  will  be 
permitted  to  have  boolcs  made  emitting  the  columns  relative  to 
rectification. 

Rectifiers  who  are  also  wholesale  liquor  dealers  must  keep 
the  accounts  relating  to  each  particular  business  entirely  dis- 
tinct and  separate  by  the  appropriate  use  of  the  columns  for 
spirits  rectified. 

Every  person  who  rectifies,  purifies  or  refines  distilled  spirits 
or  wines  is  a  i-ectifier,  except  distillers  who  purify  or  refine  dis- 
tilled spirits  in  their  distilleries  in  the  course  of  original  and 
continuous  distillation  from  mash,  wort  or  wash,  and  every 
person  who,  by  mixing  distilled  spirits,  wines  or  other  liquors 
with   any   material,    manufactures   any   spurious,   imitation   or 


20C 


INTERNAL   REVENUE. 


cumpouDd  liquor  for  sale  is  also  regarded  as  a  rectifier.  Every 
IKTSdii  who  sells  or  offers  for  sale  distilled  spirits,  wines  or  malt 
litiuors  iu  (lUiiiitities  tif  nut  less  than  5  gallons  at  the  same  time 
is  a  wholesale  liquor  dealer. 

A  person  negotiating  sales  and  making  delixcrv  as  agent  at 
a  jdacc  otlier  Hum  tlie  plaee  of  business  of  the  principal  thereby 
becomes  a  liquor  dealer,  whether  he  acts  in  the  name  of  his  prin- 
cipal or  not. 

Uectiliers  and  wholesale  liquor  dealers  having  spirits  stored 
near  their  i)lace  of  business  and  subject  to  their  own  control,  for 
the  i)urpose  of  being  disjiosed  of  at  theii'  place  of  business,  will 
regard  such  liquors  as  constituting  part  of  their  stock,  and  enter 
them  accordingly.  The  business  of  rectifying,  or  selling  or  offer- 
ing for  sale  cannot  be  carried  on  at  such  phicis  of  storage,  but 
only  at  the  place  named  iu  the  special  tax  receipt. 

Should  a  rectifier  wish  to  dump  a  package  from  which  a  por- 
tion of  the  spirits  has  been  sold  by  him  as  a  wholesale  ii<iu(tr 
dealer,  he  will  make  applicatiou  ou  Form  !)2  for  a  stamp  to  cover 
the  spirits  remaining  iu  the  package,  and  attach  said  stamp  as 
hereinbefore  required. 

lie  will  then  transfer  such  package  to  himsilf  as  a  rectilier, 
reporting  such  transfer  on  his  bouk  (Form  5-'). 

If,  after  a  i»ortiou  of  the  spirits  has  boeu  sold  from  any  cash 
or  package,  a  wliolesale  dealer  (who  has  paid  special  tax  as  a 
retail  liquor  dealer)  wishes  to  retail  the  balauce  ou  the  same 
premises,  he  must  transfer  such  balance  to  himself  as  a  retail 
liquor  dealer  and  leport  such  transfer  on  his  book  (Form  5li). 

A  wholesale  liquor  dealer  must  keep  a  book  at  each  place 
where  spirits  aie  sold,  or  offered  for  sale. 

In  entering  "Spirits  received'"  the  following  iustructions 
must  be  observed: 

Uuder  "Date  when  received"  give  the  yeai",  month  and  day 
ou  which  the  spirits  are  received. 

Under  "From  whom  received"  enter  name  of  the  distiller, 
deah.r,  reciilier  or  other  person  from  whom  the  spirits  are  re- 
ceived. In  no  case  will  the  name  of  an  intermediate  party,  such 
lis  a  common  cairier  or  an  agent  win.  simply  negotiates  sales,  be 
given  in  this  coliimn.  Dealer's  and  n-cliliei's  cannot  |Mircliase  or 
receive  tlistilled  spirits  in  greater  (piantity  llian  2(1  gallons  from 


II 


f 


WHOLESALE   LIQUOR   DEALERS.  207 

any  person  other  than  an  authorized  rectifier,  distiller  or  whole- 
sale liquor  dealer;  but  it  is  provided  that  this  provision  shall  not 
be  held  to  apply  to  judicial  sales,  or  to  sales  at  public  auction 
made  by  an  auctioneer,  and  certain  other  sales  are  also  excepted 
by  paragraph  5,  section  3244,  as  amended  by  section  4,  act  of 
March  1, 1879.     (See  sec.  3319,  Rev.  Stat.) 

Under  "Whence  received"  write  the  name  of  the  city  or 
town  and  state,  and,  if  a  city,  the  street  and  number  of  the  place 
of  business  of  the  person  from  whom  received. 

Under  the  head  of  "Number  of  packages"  enter,  in  figures, 
the  number  of  packages  of  each  kind  of  spirits,  as  known  to  the 
trade,  that  have  been  received  from  one  person  or  firm  at  one 
time. 

Under  the  head  of  "Kind  of  spirits"  enter  the  names  as 
known  to  the  trade,  such  as  "high  wines,"  "Bourbon,"  "rye 
whisky,"  etc. 

Under  the  head  "By  whom  distilled  or  rectified"  write  the 
name  of  the  distiller,  or,  if  the  spirits  have  been  rectified,  the 
name  of  the  rectifier,  with  the  district  and  state  where  distilled 
or  rectified. 

This  information  will  appear  in  the  stamps  and  marks  on 
the  barrels,  whether  change  of  package  by  a  wholesale  dealer  has 
occurred  or  not. 

Under  "By  whom  and  when  inspected"  give  the  name  of  the 
United  States  gauger  who  gauged  the  package  and  affixed  the 
stamp,  and  the  date  of  such  gauge.  The  name  will  be  found  on 
the  stamp  and  in  the  marks. 

Where  impracticable  to  determine  the  name  of  the  gauger, 
as  in  the  case  of  imported  spirits,  the  word  "unknown"  may  be 
entered  in  the  space  where  the  name  of  the  gauger  would  other- 
wise appear. 

In  making  entry  of  a  distiller's  original  package  which  was 
regauged  on  withdrawal  from  distillery  warehouse,  the  name  of 
the  gauger  who  made  such  regauge  will  be  given. 

Under  "Number  of  gallons"  enter  the  number  of  wine  gallons 
and  proof  gallons  in  each  package,  as  shown  by  the  marks  of  the 
United  States  gauger.  The  quantity  in  each  package  must  be 
stated  separately. 

Where  entry  is  made  of  spirits  marked  as  having  an  apparent 


208  INTERNAL   REVENUE. 

proof  oiilv,  the  !i]>ii;ir<'iit  pi'oof  trnllons  will  lie  ciiti'i-fd  in  the 
columu  "I'roof,"  uuiKt  the  head  of  "Number  of  {^allous''  or  "No. 
of  gallons,"  as  the  case  may  be,  and  the  letters  "A.  1*."  will  pre- 
cede Hiiili  entry. 

In  making  entry  of  "No  pi'oof"  spirits,  tlie  nunilior  of  wine 
gallons  will  be  entered  in  the  proof  gallon  columu. 

In  entering  casks  of  spirits  which  were  regauged  on  with 
drawal  from  distillery  warehouse,  the  number  of  wine  and  proof 
gallons  marked    thereon   at    the   time   of  such   regauge   will    be 
entered. 

Under  head  of  "Number  of  proof  gallons  out"  may  be  en- 
tered the  numbei-  of  gallons  out  if  a  regauge  is  made  at  the  time 
of  receiving  the  spirits. 

Under  the  head  of  "Serial  numbci'  of  i)ackages"  enter  the 
serial  number  of  cacli  package  other  than  reclitied  spirits,  which 
will  be  found  on  the  head  of  the  barrel  under  the  bung  stave,  on 
a  line  with  the  number  of  gallons;  also,  in  the  war«'house  ami 
tax-paid  stamps.  No  serial  numbers  of  package  are  required  on 
casks  of  rectified  spirits. 

Undi'i-  the  head  of  "Serial  number  nn<l  kind  of  stamp'"  enter 
the  series  and  serial  number  of  each  stamp,  w  liidi  will  be  found 
in  red  figures  on  the  stamp  on  a  line  with  the  serial  number  of 
each  package. 

The  series  of  stamps  are  shown  in  the  letter  preceding  the 
serial  number,  as  A,  IJ,  C,  etc. 

Under  the  head  "Sjririts  enipticd  for  rectilication  from  stock 
received,"  on  tlie  left  hand  page,  every  reclilier  will  enter  in  the 
appropriate  columns,  on  the  day  of  dumping,  all  spirits  emptieil 
for  rectilication,  giving,  in  addition  to  the  liate,  the  number  of 
wine  and  proof  gallons,  the  serial  number  of  the  packages,  the 
serial  numbei'  and  kind  of  stami>s,  by  whom  distilled  or  rt'ctilicti, 
with  district  and  slate  where  distilled  or  rectified,  and  the  date 
of  original  inspection. 

\\hen  spirits  of  "Apparent  proof"  or  of  "  No  |)roof"  are 
emptied  for  rectification,  the  rule  given  above  for  entry  of  (he 
number  of  gallons  will  be  observed. 

In  entering  "Spirits  disposed  of,"  under  liead  of  "Date  when 
sent,"  give  the  .v^nr,  month  and  day  on  wliicli  the  sjiirits  are  to 
bf  sent  out  or  otherwise  disi)osed  of. 


WHOLESALE   LIQUOR   DEALERS.  209 

ITyder  head  of  "To  wlioni  sent''  give  the  name  of  the  person 
to  whose  control  the  spirits  are  sent,  whether  in  pursuance  of  sale 
or  otherwise;  but  the  names  of  intermediate  parties,  such  as 
common  carriers  or  agents,  who  will  not  receive  actual  or  con- 
structive possession   thereof,  should  not  be  given. 

Tender  "Place  of  business"'  give  the  town  or  city  and  state  of 
the  person  to  whom  sent,  and,  if  a  city,  the  street  and  number  of 
his  place  of  business. 

Under  "Number  of  packages"  enter  separately,  in  figures, 
the  nnmlH'r  of  packages  of  each  kind  of  spirits,  as  known  to  the 
trade,  sent  to  the  same  persou  or  firm  at  the  same  time. 

Under  head  of  "Kind  of  spirits"  give  the  name  of  the  spirits 
as  known  to  the  trade. 

In  column  "By  whom  distilled  or  rectified"  write  the  name  of 
the  distiller,  or,  if  the  spirits  have  been  rectified,  the  name  of 
the  rectifier,  with  the  district  and  state  where  distilled  or  recti- 
fied.    If  by  the  party  himself  he  will  enter  his  own  name. 

Under  head  "By  whom  inspected"  give  the  name  of  the 
United  States  ganger  making  the  gauge  and  the  date  of  such 
gauge. 

In  column  "Number  of  gallons"  give  the  wine  and  proof 
gallons,  as  shown  in  the  gauge  marks  of  the  United  States 
ganger  making  the  last  gauge. 

In  column  "Number  of  proof  gallons  out"  may  be  stated  the 
proof  gallons  out  if  a  regauge  is  made. 

Under  head  "Serial  number  of  package"  enter  the  serial 
number  of  each  package  other  than  rectified  spirits. 

Under  head  of  "Serial  number  and  kind  of  stamps"  enter 
the  serial  number  of  each  stamp  in  the  proper  column. 

Under  head  "Spirits  received  from  rectification"  enter  the 
date  when  received;  "Number  of  packages,"  the  number  of  wine 
and  proof  gallons  (observing  the  rule  given  above  in  case  of  "no 
proof"  spirits  or  "api)arent  proof"  spirits),  the  kind  of  spirits, 
the  serial  number  of  rectifier's  stamps  placed  thereon,  the  date 
of  inspection  and  the  name  of  the  gauger,  each  item  to  be  in  the 
appropriate  column. 

All  spirits  entered  on  the  "Received"  side  of  the  book  must 
have  their  disposition  shown  on  the  "Disposed  of"  side  of  flie 

same. 

14 


210  INTERNAL   REVENUE. 

The  purchase  of  spirits  solely  for  exportation  and  sale 
abroad  does  not  <unstitulc  the  purihaser  a  wholesale  liquor 
dealer,  and  suih  (ransaetion  is  not  re(|uind  to  lie  entered  on  the 
book. 

IVisons  who  simply  store  sjiirits  for  the  owners,  and  neither 
deal  in  spirits  nor  own  the  same,  are  not  reipiired  to  keep  the 
book. 

When  a  party  carries  on  the  business  of  wholesale  jind  retail 
liijiior  dealer  on  the  sa?)ie  premises,  he  should  take  credit  on  this 
account  for  sjiirits  disjiosed  of  at  retail,  which  he  has  entered 
as  received,  by  setting  aside  packaj^es  from  which  to  draw  for 
retail  only,  and  ontcriini  liiem  as  disjiosed  of  to  himself  as  retail 
dealer. 

Each  package  is  required  to  be  entered  separately,  except 

that,  when  a  nninl)ei'  of  jiackages  are  re<-eive(l  on  the  same  day, 
from  the  same  source,  in  the  same  way.  distilled  or  rectified  by 
the  same  person,  inspected  by  the  same  gauger,  and  of  the  same 
kind,  and  where  the  serial  nnuibers  of  the  paikagos  and  of  the 
stamps  are  continuous,  such  spirits  nia.\  be  entered  in  the  aggre- 
gate.    The  same  rule  applies  to  the  entry  of  spirits  disposed  of. 

The  wholesale  dealer  or  rectifier  must  make  the  entries  of 
spirits  received  in  his  Form  52  on  the  same  day  on  which  he  re- 
ceived them,  and  before  he  draws  otT  any  part  thereof  or  iu  any 
respect  alters  the  condition  of  the  same. 

He  must  also  at  the  time  of  sending  out  of  his  stock  or  pos- 
session any  spirits,  and  before  the  same  are  removed  from  his 
premises,  make  entry  of  the  disposition  of  the  same  in  said  book. 

l?y  section  T\  of  the  act  entitled  ".\n  act  to  amend  the  laws 
relating  to  internal  revenue,"  approv«"d  .March  1,  1.^71),  section 
3318,  Revised  Statutes,  is  amended  as  follows: 

That  every  jierson  retiuired  to  keep  the  books  prescribed  by 
this  section  shall,  on  or  before  the  tenth  day  of  each  month,  make 
a  full  and  ('<>iii|ilete  transcript  of  all  entries  made  in  such  book 
during  the  month  preceding,  and.  after  verifying  the  same  by 
oath,  shall  forward  the  same  to  the  collector  of  the  <listrict  in 
which  he  resides.  .Xny  failure  by  reason  of  refusal  or  neglect 
to  make  such  transcripts  shall  subject  the  person  so  olTending  to 
!i  line  of  one  hundred  dollars  for  each  neglect  or  refusal. 

Whenever  a   wholesale  liipior  dealei'  tills  a   package  of  live 


WHOLESALE   LIQUOR   DEALERS.  211 

01'  more  wine  gallons  of  spirits  from  a  distiller's,  rectifier's  or 
wholesale  liquor  dealer's  package,  he  should  enter  in  the  appro- 
priate space  ou  the  disposed  of  side  of  the  book  the  name  and 
place  of  business  of  the  person  or  firm  to  whom  the  package  is 
sent,  and  under  the  head  "By  whom  distilled  or  rectified"  enter 
the  name  of  the  distiller  or  rectifier  who  produced  the  spirits. 
Under  the  head  "By  whom  inspected"  enter  the  name  of  the 
ganger  who  inspected  the  spirits  iu  the  original  cask  from  which 
the  dealer's  package  has  been  filled,  and  the  date  of  said  inspec- 
tion. In  the  column  "Number  of  gallons"  enter  the  wine  and 
proof  gallons  contained  in  the  package  filled  by  the  dealer. 
Under  the  head  "Serial  number  of  package"  enter  the  serial  num- 
ber of  the  cask  if  the  spirits  were  taken  from  a  distiller's  pack- 
age, in  which  case,  also,  enter  the  serial  numbers  of  the  ware- 
house, and  the  tax-paid  stamps  in  the  appropriate  spaces.  Under 
the  head  "Number  of  rectifier's  stamp"  should  be  entered  the 
number  of  the  rectifier's  stamp  in  case  the  spirits  were  taken 
from  a  rectifier's  original  package.  Under  the  head  of  "W.  L.  D. 
stamp"  enter  the  number  of  the  W.  L.  D.  stamp  placed  upon  the 
package  filled  by  the  dealer,  and  in  case  the  package  has  been 
filled  from  a  cask  bearing  a  W.  L.  U.  stamp,  the  number  of  the 
stamp  on  said  cask  should  be  entered  in  red  ink  in  the  same  col- 
umn, and  over  the  number  of  the  dealer's  stamp  under  which  the 
spirits  are  sent  out. 

It  is  recommended  where  a  dealer  insti'ucts  a  distiller  or 
rectifier  to  ship  the  goods  he  has  purchased  direct  to  one  of  his 
(the  dealer's)  customers,  Ihe  name  and  place  of  the  party  receiv- 
ing the  goods  be  entered  in  Form  52,  with  a  note  of  explanation 

saying,  "Ordered   by  ."     The  dealer  should  in  that 

case  make  entry  in  his  Form  52  as  received  from  the  distiller  with 

the  explanatory  remark,  "Shipped   direct  to  ,"  and 

should  make  corresponding  explanation  in  making  entry  on  the 
disposed  of  side  of  his  Form  52.  Making  entries  in  the  govern- 
ment book  in  this  way  will  correspond  with  the  entries  in  the 
private  books  of  the  distiller  or  rectifier. 

All  entries  should  be  made  with  great  care  so  that  each  word 
and  figure  is  perfectly  legible. 

There  should  be  no  erasures  in  book  Form  52.  If  an  erron- 
eous entry  is  made  it  should  be  canceled  by  drawing  one  or 
more  red  lines  over  each  word  and  figure  in  the  erroneous  entry. 


INTERNAL   REVENUE. 

All  entries  should  bo  made  witb  ink,  and  in  no  case  with 
lead  ptuiil. 

Entries  should  In-  luadL'  of  all  imporlcd,  as  wvW  as  domi-Btic, 
spirits  "Hcceived  and  Disjiosed  of." 

I?oolv  Form  Til*  should  be  preserved  for  a  period  nol  h-ss 
than  l\v(»  years  after  it  is  lilli-d  up. 

Entries  of  spirits  roeeived  must  be  made  (in  I  lie  same  day  <>n 
which  it  is  received,  and  before  any  part  is  drawn  ulT,  <ir  llie  <on 
ditinu  of  the  same  is  alteicd  in  any  respect. 

Entries  of  spirits  disi>osed  of  must  be  made  before  the  spirits 
are  moved  fioiii  the  jiremises. 

\\'hen  tiiere  is  a  ret;auy;e  or  willidi-awal  from  b<iml<-d  ware- 
houses, tile  name  of  ;;auj^er  making  the  ic  inspection  and  the 
date  of  the  sjime  is  entered. 

No  entry  is  re(|nired  to  be  made  on  Eoriii  T>'2.  by  distillers  or 
other  dealers,  wlun  spirits  are  sold  in  bond  np(m  wareluiuse 
receipts. 

The  first  entry  will  be  made  by  the  distiller  when  the  spirits 
are  Avithdrawn  from  the  distillery  warohouse.  and  it  will  ;,'ive  tlie 
full  di'seripti(ui  of  tiie  packajies  and  ciuitents,  the  nanii'  and  place 
of  business  of  the  persons  or  firm  to  whom  the  spirits  are  sent, 
and  w  ho  w  ill  have  the  custody  or  control  of  the  spirits  after  such 
withdrawal,  and  such  other  particulars  as  arc  recpiired  by 
the  statute. 

PURCHASING  SPIRITS — 

Sec.  381!l. — No  rectilier  or  wholesale  litpior  dealer  shall 
piircliase  or  receiv<'  any  sjiirits  in  <niaiititi(s  j:;reater  than 
twenty  ;;all(ins  of  anyone  not  a  rectilier,  tiistiJIer  or  \vli<de- 
sale  liquor  dealer,  except  in  case  of  judicial  or  auction  sale. 

SALE  OF  WAREHOUSE  CERTIFICATES  FOR  WHISKY  IN  BOND  — 

The  sale  of  sjurils  is  actually  completed  at  the  time  of  the 
sale  and  delivery  of  warehouse  ccrliticalcs  for  whisky  in  bcmd, 
and  the  special  lax  of  a  wholesale  liipior  dealer  is  i'ei|uired  to  be 
paid  f(U-  sui'h  sale,  not witiistandinj^  the  fact  that  the  purchaser 
••annot  tiblain  immediate  j)os.sessi<ui  of  tin-  spirits  by  reastm  of 
the  necessity  of  <ditainin};  the  si>;nature  of  the  distillei-  to  ajipli 
cations  and  entries  foi'  re;;au};<'  and  withdrawal  of  the  s|)irits. 

I'lit  tiie  owneis  nia\   intrust   the  certificates  to  a  wholesale 


WHOLESALE   LIQUOR   DEALERS.  213 

dealer  for  sale  at  his  regular  place  of  business  as  their  agent,  and 
thus  avoid  the  liability  for  such  special  tax. 

Where,  however,  such  ccrtiflcates  contain  conditions  and 
stipulations  to  be  complied  with  at  some  future  time  and  place 
before  the  purchaser  becomes  entitled  to  the  ownership  and  pos- 
session (cither  actual  or  constructive)  of  the  packages  of  spirits 
described  in  the  certificates,  it  is  held  that  the  transfer  and  de- 
livery of  such  certificates  do  not  re(]uire  jtayment  of  special  tax. 

It  is  also  held  that  the  provisions  of  section  3.319,  Revised 
Statutes,  which  make  it  a  criminal  oifense  for  a  rectifier  or 
dealer  to  purchase  or  receive  distilled  spirits  in  quantities  greater 
than  twenty  gallons  from  any  person  other  than  a  rectifier,  dis- 
tiller, or  wholesale  dealer,  apply  only  to  actual  packages  of 
spirits  and  not  to  warehouse  certificates  or  other  instruments 
representing  such  packages. 

Treasury  Decision,  February  2,   i8gS. 

LICENSE     REQUIRED    OF     WHOLESALE    DEALER     AT     EVERY 
PLACE  OF  SALE.— 

Wholesale  liquor  dealers  going  on  the  road  with  the  usual 
warehouse  certificates,  whose  sale  and  delivery  constitute  a  com- 
plete transfer  to  the  jmrchaser  of  the  ownership  and  construc- 
tive possession  of  the  packages  of  spirits  therein  described,  can- 
not sell  and  deliver  them  without  taking  out  wholesale  liquor 
dealer's  license  at  every  place  where  such  sales  are  made. 

Treasury  Decision,  January  ij.  1S98. 

LIABILITY  FOR  USE  OP  FILTERING  MACHINE.— 

losing  a  filtering  machine  is  regarded  as  under  the  provision 
regarding  ''apparatus  for  the  purjwse  of  refining  distilled  spirits,'' 
the  f)resence  of  which  on  the  premises  of  a  wholesale  liiiuor  deal- 
er constitutes  such  dealer  a  rectifier.  The  sinijile  straining  of 
spirits  through  cotton, cotton  cloth, or  somesimilarloosematerial 
for  the  purpose  of  mechanically  removing  any  particle  of  extran- 
eous matter  floating  in  the  liquid  has  not  been  objected  to,  but 
the  use  of  a  closely  packed  medium  through  which  the  spirits  are 
forced  under  pressure  is  ])rohibited. 
Commissioner's  Letter,  March  j,  i8q8. 


214 


INTERNAL   REVENUE. 

chaptek    II. 


KETAIL  LiyrOK  DKALEHS. 


KEGULATIONS  APPLICABLE  TO   RETAIL  LIQUOR  DEALERS.— 

Every  person  wlict  sells  or  dlTers  for  sale  foreign  or  do- 
mestic (listillf'd  sjiirils,  wines  or  ninlt  lifpiors  in  <niaiititie8 
of  less  llijin  five  wine  gallons,  at  tJie  same  lime,  shall  be 
regarded  as  a  retail  li()uor  dealer. 


The  sale  of  several  packages  of  the  namr  kind  of  spirits 
or  wine  at  the  same  time,  eai-h  containing  less  than  five 
wine  gallons,  but  which  contain  in  the  aggregate  more,  can- 
not be  made  by  a  retail  dealer,  bnt  hr  may  sell  serrral  park- 
nf/rx  of  iliffrnnf  l-iiuJn  of  spirits  or  iritir,  rach  roiitniiiiufj 
less  than  firr  triiir  fjaltotift,  ulfhouqh  thr  n(j<frc<]atc  mat/  he 
more.  The  sale  of  each  different  kind  is  considered  as  a 
separate  sale.     (Intel  iial  IJeveinie  IJeconl.  vol.  ^0,  page  20). 


The  sale  of  ]i(|noi'  fo  its  members  by  a  cinb  or  associa- 
tion of  persons  ?iot  incr)rporated,  combining  (ogether  to  pro- 
mote srxial  and  literary  objects,  subje<'ts  it  to  a  tax  as  retail 
de:ilei",  and  renders  (he  clid>  oi'  any  member  thereof  crim- 
inally responsible  for  tlie  failnre  to  pay  snch  (ax.  Any 
course  of  selling,  though  to  a  restricted  class  of  persons  and 
witliout  a  view  to  profit,  is  within  (he  meaning  of  the  statute. 
(Internal  I'evenue  Kecord,  v<d.  22,  page  98). 


Special-tax  stamps  can  be  issued  only  to  dealers  in  dis- 
tilled spirits,  wines  or  malt  liquors  who  sell  at  a  fixed  place, 
which  shall  be  clearly  indicat^ed  in  the  special-tax  stamp. 


The  law  does  not  provide  for  the  peddling  of  either  dis- 
tilled si)irits,  wines  or  malt  liquors,  and  persons  found  sell- 


RETAIL   LIQUOR   DEALERS.  215 

ing  the  same  in  the  manner  of  peddlers  must  be  regarded  as 
engaged  in  business  not  authorized  by  the  special-tax  laws. 


Special-tax  stamps  are  issued  to  persons  carrying  on  the 
business  of  retail  dealers  in  liquors,  retail  dealers  in  malt 
liquors,  or  dealers  in  tobacco  upon  passenger  railroad  trains, 
or  upon  steamboats  or  other  vessels  engaged  in  the  business 
of  carrying  passengers. 


Where  an  association  renting  and  occupying  premises 
or  grounds,  such  as  fair  grounds,  trotting  parks,  etc.,  em- 
ploys persons  as  agents  to  sell  liquors  or  tobacco  for  the 
benefit  of  the  association,  at  various  points  within  the 
grounds  or  enclosure,  but  one  special  tax  for  the  sale  of 
liquors  or  tobacco,  as  the  case  may  be,  will  be  required  of 
said  association  in  respect  of  such  sales;  but  where  the 
privilege  of  makina-  such  sales  is  let  to  one  or  more  indi- 
viduals who  establish  several  different  stands  where  liquors 
or  tobacco  are  sold,  which  stands  are  separated  from  each 
otlier  by  grounds  occupied  by  the  association  or  by  other 
persons,  the  lessee  is  liable  to  special  tax  for  each  stand 
where  sales  are  made. 


Regular  retail  dealers  in  liquor  or  in  malt  liquors,  or 
dealers  in  tobacco  and  cigars,  holding  special-tax  stamps  as 
such,  may  close  their  ordinary  place  of  business  for  the  time 
being,  and,  on  the  registry  of  the  facts  with  the  collector 
of  the  district  in  which  the  fair  grounds  are  situate,  may  do 
business  under  the  regular  stamps  at  one  stand  in  the  fair 
grounds  without  payment  of  additional  tax;  but  before 
opening  again  their  regular  place  of  business  must  make  a 
new  registry  with  the  collector  of  the  district  in  which  the 
stamps  were  issued. 

The  special  tax  of  a  liquor  dealer  is  not  imposed  upon 
apothecaries  as  to  wines  or  spirituous  liquors  which  they 
use  exclusively  in  the  preparation  of  making  up  of  medi- 
cines.   (Section  324G.  Revised  Statutes).    But  this  section  is 


-^♦^  INTERNAL   REVENUE. 

fonstr.K..!  to  men,,  medicines  wbitb  canuot  be  used  as  bev- 


d'atrcs. 


\\  hen  a  prej-aration.  witl,  ivferouco  t.,  ifs  In-rnMlients 
n.av  iK.  „„e  thinj,  or  ano.luT.  ,„.Mli..i„e  or  hox.^vn^,  arcord- 
M.fr  <o  .(s  uso,  the  usv  ^ives  ihararter  to  it.  If  ns.-d  or  m.1- 
mm.stered  bona  fidr  as  a  me<licine,  as  a  ..unli.-ine  it  will  be 
treated:  b.,t  if  ,.ersons  ignore  its  ,„e<li,inal  properties  and 
sell  ,t  to  be  drank  as  an  in(oxi,.,li„.  bevera^^s  the  act  is 
regarded  as  reta.Iinj,  of  spiri.„o„s  lin„ors.  and  the  seller 
"III  need  to  pay  the  tax  aceordinjjly. 

A  retail  li.p.or  dealer  may  sell  ont  bis  entire  stork  of 
iKinors  amonntins  to  five  ^.,llons  or  nu.re,  in  one  parcel, 
^.tbont  snbjeet.nn:  bimself  to  special  tax  as  a  wboles.-.le 
l.qnor  dealer;  or  be  n.ay  sell  bis  entire  stock  of  wines  in 
anotber  panel,  and  bis  entire  sto.k  of  malt  li.p.ors  in  an- 
other  parcel,  witbont  snbjectinj;  bims.df  to  sn.b  tax. 

It  is  a  violation  ..f  tbe  revenue  laws  to  pnrcbase  or  re- 
ceive d.stdled  .spirit.s.  in  .p.antities  ^reater  than  tuentv  J- 
Ions   fron,  any  person  other  than  an  anthorized   rectifier 
distiller  or  wholesale  li.,nor  <lealer. 

Every  person  who  violates  this  law  is  liable  to  forfeit 
thesp.nts  and  tbe  pavment  „f  one  thousand  dollars  fine. 

on.  uimn  ...  Ki„.,i„  ...;...'-".".'  ''■"''  "I  ••""<li«T  kind,  and  so 


Treasury  Decision.  January  6,    iSpg. 


RETAIL   LIQUOR   DEALERS.  217 

LIABILITY   or   LIQUOR   DEALEB   AS    RECTIFIER   FOR   MIXING 
COMPOUND   LIQUORS  FOR  SALE.— 

A  retail  liquor  dealor  who,  by  niixiiif;  distilled  spirits  with 
other  materials,  manufactures  compound  liquors  for  sale,  under 
the  names  "Cocktails,"  or  "Rock  and  Kye,"  or  "Rock  and  Gin,"  or 
any  other  names  (even  though  the  quantity  compounded  by  him 
from  time  to  time  is  less  than  live  {iallons  at  a  time)  is  required 
to  pay  special  tax  as  a  rectitier  under  (he  third  subdivision  of 
section  ?>'2ii,  R.  S.,  if  he  puts  up  these  compounds  for  sale  by  the 
pint  or  quart  bottle,  or  large  package,  and  keeps  the  bottles  or 
the  packages  of  the  compounds  on  his  shelves,  or  in  stock,  ready 
for  delivery  to  customers. 

But,  where  these  compound  liquors  are  not  mixed  by  the 
ret:iil  liquor  dealer  in  advance  of  orders  therefor,  and  kept  in 
stock,  or  in  bottles  or  other  packages  on  his  shelves,  but  he 
merely,  at  the  request  of  a  customer,  and  at  the  time  when  the 
order  is  given,  mixes  and  puts  up  and  delivers  a  bottle  of  cock- 
tail, or  rock  and  rye  or  other  like  mixture,  it  is  held  that  this  does 
not  come  within  the  notice  of  the  law,  and,  therefore,  does  not 
necessitate  the  payment  of  special  tax  by  the  retail  liquor  dealer 
as  a  rectifier. 

Treasury  Decision,  March  26,  i8gy. 

LIQUORS   MIXED   IN    QUANTITIES    OF   LESS   THAN    FIVE    GAL- 
LONS, WHEN  NOT  FOR  SALE,  NOT  TO  PAY  SPECIAL  TAX.— 

In  order  to  meet  the  requirements  and  demands  of  their 
trade,  retail  dealers  may  reduce  and  sweeten  their  spirits  in 
packages  containing  less  than  five  gallons,  if  the  packages  they 
reduce  in  are  not  for  sale,  but  are  packages  they  fill  and  refill. 
They  must  not  fill  any  packages  of  any  size  and  put  them  upon 
their  shelves  ready  for  delivers,  but  may  fill  all  bottles  for  de- 
livery from  these  retail  packages  at  the  time  their  customers  call 
for  them. 

Although  this  mixing  and  comjtounding  is  done  by  the  retail 
liquor  dealers  in  advance  of  orders,  yet,  as  it  is  done  merely  for 
the  convenience  of  the  dealers  and  not  for  (he  purpose  of  selling 
the  packages  in  question  containing  the  spirits  compounded,  and 
those  s])irits  are  drawn  therefrom  for  sale,  by  the  jug,  bottle  or 
diinlc,  only  at  the  time  the  customer  gives  liis  order  thereof,  it  is 
held  that  such  mixing,  in  quantities  less  than  five  gallons,  does 
not  come  within  the  notice  of  the  internal  revenue  laws  relating 
to  rectifiers. 

Treasury  Decision,  July  21,  iSgy. 

MEDICINE  USED  AS  BEVERAGE.— 

One  who  sells  a  medicinal  preparation,  knowing  that  it  con- 
tains an  intoxicating  qualit.v,  to  be  used  as  a  beverage,  or  with 


218  INTERNAL   REVENUE. 

thp  knowlcflf;!'  fliiit  it  was  purchasod  to  l»o  used  as  a  beverage,  is 
a  rctiiil  Ii(]unr  dciilcr. 

United  States  vs.  Stames,  57  fed.  Rep.  665. 

SPECIAL  TAX  FOR  SALE  OF  LIQUOR  ON  BOAT.— 

A  rotail  liiinor  d'':il<'i's  sjifcial  tax  s1atiii>  will  not  bo  issued 
for  sale  of  liiiuor  on  a  boat  nnlcss  such  boat  is  at  the  time  of 
issue  onjiased  in  farrvin^  jjassfiiKers- 

Treasury  Dectsioti,  February  7,  i8q8. 

SPECIAL  TAX  TO  WIFE  MAY  BE  USED   BY   HUSBAND — 

A  six'cialtax  stamp  taken  by  a  woman  as  a  retail  li»pior 
dealer,  in  lier  own  name,  is  sufficient  for  the  same  business  cim 
diuted  bv  hei'  busband,  who  takes  cliarpe  of  it  upon  her  retire- 
ment therefrom;  he  is  not  r<>quir(d  to  pay  special  tax  and  take 
out  a  stamp  in  liis  own  name  because  of  the  fact  that  a  town 
license  was  refused  to  her,  but  issued  to  him. 

Treasury  Decision,  May  25,  i8q8. 

SPECIAL   TAX   FOR   PARTNERSHIP.— 

A\'lH'n  two  persons  who  have  been  carryinfr  on  l)nsiness  as 
retail  litpior  dealeis  enier  into  a  partnership  to  ('(mtiiiue  (he 
same  business  at  a  (lilTei'eut  place  fioui  that  at  wliirh  either  pai'ly 
heretofore  conducted  it,  a  new  sjtecial  tax  must  l)e  i)aid  l>y  the 
firm. 

Treasury  Decision,  .March  50.  iSg8. 


(iiArTKi:    III. 


DISTILLERS. 


DISTILLER   DEFINED.— 

Sec.  '.V211. — A  distiller  is  one  who  produces  distilled 
sjiirits,  (»r  who  brews  or  makes  mash,  wort,  or  wash  tit  for  dis- 
tillation, or  who  separates  alcoholic  spirit  from,  any  fer- 
mented substance. 


DISTILLERS.  219 

"SPIRITS"  DEFINED.— 

Sec.  3248. — Distilled  spirits,  spirits,  aJcohol,  and  alco- 
holic spirit,  is  a  substance  known  as  ethyl  alcohol,  hydrated 
oxide  of  ethyl,  or  spirit  of  wine,  which  is  commonly  produced 
by  fermentation  of  ^rain,  starch,  molasses  or  sugar. 

PROOF  SPIRITS  DEFINED.— 

Sec.  3249. — Proof  spirit  is  alcoholic  liquor  which  con- 
tains one-half  its  volume  of  alcohol  of  a  specific  gravity  of 
.7939  at  sixty  degrees  Fahrenheit. 

TAX  ON  DISTILLED  SPIRITS.— 

Sec.  3251  a. — All  distilled  spirits  are  subject  to  a  tax  of 
one  dollar  and  ten  cents  on  each  proof  gallon  or  wine  gallon 
when  below  proof. 

COMPUTING  TAX  ON  DISTILLED  SPIRITS.— 

Section  48  of  the  act  of  August  28,  1894,  provides:  That  the 
tax  on  spirituous  liquors  shall  he  one  dollar  and  ten  cents  on 
each  proof  gallon : 

Provided,  That  in  computing  the  tax  on  any  package  of 
spii'lts  all  fractional  parts  of  a  gallon  less  than  one-tenth  shall 
be  excluded. 

Thus,  40.07  proof  gallons  will  be  called  40  gallons  for  llie 
purpose  of  taxation;  47.53  proof  gallons  will  be  called  47..T  gal 
Ions,  and  so  on. 

It  is  of  course  to  be  understood  that  when  spirits  are  below 
proof  the  tax  as  heretofore  attaches  to  the  wine  gallons.  For 
example:  In  case  of  a  package  of  spirits,  when  the  loss  is  not 
excessive,  if  the  contents  are  found  to  be  44.5!)  wine  gallons 
and  44.15  proof  gallons,  the  tax  will  be  computed  on  44.5  gallons. 

RESTORING   TO   THEIR   ORIGINAL    PROOF    DISTILLED   SPIRITS 
WHICH   HAVE   INCREASED  IN   PROOF.— 

Distillers  may  restore  such  of  their  product  as  has  increased 
in  proof,  while  stored  in  distillery  warehouse,  to  its  original  proof 
without  first  qualifying  as  wholesale  liquor  dealers.  Such  re- 
duction in  proof  must  be  performed  on  premises  in  the  vicinity 
of  the  distillery  immediately  after  the  spirits  have  been  duly 
tax-paid  and  removed  from  the  distillery  premises.  When  the 
restoration  is  thus  performed  by  the  distiller  as  such,  the  brand 
on  the  cask  and  the  notice  required  to  be  given  to  the  collector 
will  be  modified  so  as  to  show  that  the  reduction  was  performed 
by  the  distiller. 


220  INTERNAL  REVENUE. 

In  caso  flio  sjiirits  iiiri-(>iisc(l  in  jiroof  while  in  distillcrv  wiirc- 
house  iind  were  i-e;,';in;:eil  n|i<iii  \\  illiiliawal  tlieierioiii,  ilie  owner, 
if  ho  jirefers,  nia.v,  iu  the  presente  of  the  I  niled  Slates  ;;an^er, 
reduce  siuh  spirits  to  their  orifrinal  proof  by  the  aildition  of 
distilled  water. 

To  asrertain  the  amount  of  water  iiecessarv  to  i-eduee  spirits 
of  any  };iven  s1ren^;lh  to  proof,  divide  the  alcohol  iu  the  ;;iven 
Ktren^'lh  liy  llie  aholiol  i[i  the  leiniired  slrent,'lh,  iiiulliply  the 
(jUoliiMil  liy  the  walei-  in  the  renniied  slren;rlh  and  siilislrail  the 
watei-  in  the  jriven  slicn^lli  from  the  product.  The  I'emaintlei' 
is  the  uumlier  of  jzallous  of  water  to  lie  added  to  Hid  }:allons  of 
liquor  of  the  pven  streu}:tli  to  produce  a  licpior  of  the  required 
strenfith.     (Gaugers"  Manual.  Table  No.  7.) 

The  owner  will  not  be  allowed  to  fill  the  packages  above  the 
c|uantity  that  the  "natural  outs"  woidd  indicate  should  be  eon 
tained  in  each  packa;;e.  n()r  will  he  be  allowed  to  mix  any  other 
spirits  with  those  iu  the  original  jiackafte,  or  to  till  one  paokape 
frcuu  another  of  the  same  lot. 

SUCCESSIONS    AND   CHANGES   OF    NAME    AND    STYLE    BY    DIS- 
TILLERS.— 

When  a  nominal  chan},'e  occurs  at  a  distillery,  by  reason 
of  a  chant^e  iu  the  uanw  or  style  in  which  the  operations  at 
the  distillery  are  conducted,  it  is  not  reipiired  that  the  business 
of  produciufi  sjiiiits  shall  be  completely  tinished  and  ojterations 
susjiended  by  the  distiller  desiriii};  to  change  his  name  or  style 
before  c(nnnien<in^'  under  the  dilTerent  name  or  style,  and  no 
notice  of  suspension  is  necessary. 

When,  however,  a  succession  or  act  mil  chaufze  in  the  i>er- 
s(»n  pr  ]iersons  interested  in  the  ojieralious  of  a  distillery  lakes 
place,  the  business  of  ]iriiducin};  s|iirils  must  be  completely  tin 
ished  by  the  person  oi'  pei-sons  tii-st  carryin-r  on  the  business,  and 
the  distillery  susi»ended,  before  the  business  shall  be  under 
taken  or  bey;un  by  the  succ(>edint;  distiller,  uidess  by  a;;reemenl 
between  the  jiarties  it  shall  be  arran-^'ed  to  tiansfer.  at  miilni^'hl 
of  a  ceilain  day.  all  mash  and  beer  <ui  hand,  and  all  unlinislied 
spir-ils  r)ntside  the  cistern  room  at  thai  hour;  and.  unless  befoic 
the  day  aj;ree(l  upon.  Iln'  necessary  dislilliiij;  jiapers  shall  have 
been  submitted  to  the  colleclcu-  and  by  him  forwarded  to  the 
eommissioner,  so  that  the  ap|>roval  of  warehouse  for  the  sue 
feH8<ir,  and  aRsi;;ninent  r»f  storekeeper  thereto,  may  be  maile 
to  take  efTect  on  the  day  next  succeeding  that  at  the  i-lose  of 
which  (he  transfer  is  made,  and  the  collector  advised  so  that 
he  may  ajiprove  the  bond  of  the  new  distiller  on  that  day. 

Treasury  Decision.  March  8,  iSqq. 

CAPACITY  TAX  ERRONEOUSLY  ASSESSED.— 

On    a<'tion    upon    a    distiller's    lnuid    for    noni)aynient    of    a 


DISTILLERS.  221 

capacity  tax  foi-  an  entire  moutli,  tlie  distiller  may  show  that 
without  any  fault  of  his  own,  and  by  the  omission  of  the  Gov- 
ernment, he  was  prevented  from  operating  his  distillery  for 
the  first  four  days  for  which  he  was  taxed,  and  that  his  dis- 
tillery was  inactive  from  an  accident  and  in  charge  of  a  Gov- 
erunieni  officer,  as  presciibed  by  law,  for  four  other  days.  A 
capacity  tax  assessed  during  such  eight  days  is  erroneously 
assessed. 

Clikenbeard  el  al  -vs.  United  States,  2i  Wall.  65. 

SENDING  SAMPLES  DOES  NOT  MAKE   DISTILLER  LIABLE   FOR 
TAX  AS  RETAIL  DEALER.— 

A  distilling  company,  bottling  whiskies  and  selling  them 
under  their  special  tax  stamp  as  wholesale  liijuor  dealers,  are 
not  required  to  pay  special  tax  as  retail  dealers  for  merely 
sending  a  sample  bottle  of  their  product  to  an  intending  pur- 
chaser; but  they  cannot  sell  any  such  sample  without  subject- 
ing themselves  to  a  special  tax  as  retail  liquor  dealers. 

Reg.  No.  20161,  Oct,  10,  i8p8. 

SPECIAL  TAX  OF  DISTILERS  WHO  HAVE  SUSPENDED   OPERA- 
TIONS AND  SOLD  SPIRITS.— 

Distillers  who  have  discontinued  operations,  and,  without 
bond  as  distillers,  and  without  holding  requisite  special  tax 
stamps  as  liquor  dealers  have  sold  their  distilled  spirits,  should 
be  reported  for  assessment  of  special  tax  and  penalty.  The  fact 
however,  that  a  person  has  ceased  to  operate  his  distillery 
does  not  prevent  him  from  giving  bond  as  a  distiller  there, 
with  notice  of  continued  suspension,  to  secure  exemption  from 
special  tax  for  selling  his  spirits  in  the  original  stamjjed  pack- 
ages at  the  distillery  or  at  the  place  of  storage  in  bond. 

Treasury  Decision,  April  7,  i8q8. 

EXTRACTING  SPIRITS  FROM  EMPTY  PACKAGES.— 

The  soakage  of  spirits  into  distillers'  packages,  not  being 
included  in  the  basis  of  computation,  is  not  a  part  of  the  quan- 
tity upon  which  the  tax  is  levied,  and  consequently,  when 
extracted  from  the  empty  barrels,  it  is  spirits  on  which  the 
lawful  tax  has  not  been  paid,  and  is  subject  to  taxation. 

Treasury  Decision,  April  /,  i8p8. 

WHEN  DISTILLERS  MUST  PAY  DEALER'S  TAX.— 

The  only  exemption  from  special  tax  as  wholesale  licpior 
dealers  which  the  law  grants  to  distillers  is  that  provided  bv 
section  (i2  of  the  act  of  August  28,  1894,  to-wit: 

"That  no  distiller  who  has  given   the  required  bond   and 


222  INTERNAL  REVENUE. 

who  sells  oiilv  (listillt-d  spirits  of  his  own  prodiu-tion  at  the 
{(hue  of  iiianiifiKtiHf,  or  at  the  phue  of  stora;;t'  in  bond,  in 
the  ori{;iual  jiackajjes,  to  which  tlie  tax-paid  stamps  are  affixed, 
shall  be  ie<iuired  to  pay  tlie  special  tax  of  a  wliolesaie  liipior 
dealer  on  ai'count  of  sneh  sales." 

The  woi-ds  "in  the  ori;;inal  jiacUaf^es  to  wliirh  the  taxpaitl 
sfanijjs  are  atlixed"  exdndes  fioiii  the  exemption  (b_v  liie  well 
known  rule  of  constnn-iidni  sales  of  distilled  spii-iis  in  an.v 
other  jtackajies  than  those  whiih  bear  Ihe  slanip  described 
by  section  :{:!1.'{.  Itevised  Statntes,  denotinj;  Ihe  paynn-nl  of 
the  tax  iuijiosed  on  the  si)irit8. 

The  sale  of  distilled  spirits  in  bottles  by  distillers,  there- 
fore, necessitates  the  iiaynient  of  special  tax  by  them  as  liquor 
dealers.  Where  the  at;tfi't')iii'<'  contents  of  any  number  of  bottles 
disposed  of  at  one  sale  by  a  distiller  amounts  to  live  j;allon-* 
or  more  he  is  re(|uired  to  jiay  s]>ecial  tax  as  a  wholesale  litpior 
dealer. 

Whei'e  he  also  sells  Ihe  sjtirits  by  tin-  siufile  case  containinf; 
less  than  five  frallons,  or  sells  any  number  of  bottles  al  a  time, 
whose  a;i}rrepile  contents  are  less  than  five  «;allons,  he  is  also 
required  to  pay  a  special  tax  as  a  retail  liquor  dealer. 

Treasury  Decision,  August  i8,  1897. 


EXCESSIVE  LEAKAGE.— 

The  rule  laid  down  in  Circidar  451  re^cardinj;  excessive 
leaka};e,  which  prohibits  the  transfer  of  s]iirils  from  a  dislillery 
warehouse  to  a  {general  bonded  warehouse,  and  i-equii-es  Ihe 
immediate  payment  of  lax  on  such  spii-ils.  whei-e  the  loss 
ascertained  on  rej^aufje  is  found  to  exceed  by  ;!:!  per  cenl  tin- 
loss  ]>rovided  for  in  act  of  AuRnst  lit.  is'.ll.  an<l  is  not  less 
than  three  {gallons,  will  be  observed.  A  smaller  loss  will  also 
be  re;;arded  as  excessive  where  the  condition  of  the  ware 
house,  or  the  cooperafii'  of  the  packajie  is  such  as  indii-ates  a 
want  of  jiroper  care  on  Ihe  ]iarl  of  Ihe  disliller. 

Treasury  Decision,  September  18,  189J. 


ADDING  SUBSTANCES  TO  CREATE  FICTITIOUS  PROOF.— 

Sec.  .'?252. — Every  person  wlio  adds  or  causes  to  be  adiied 
any  inj^redieut  or  substance  to  any  <listille<l  spirits  beforetlie 
lax  is  paid  thei-eon,  for  Ihe  inirposc  of  crealinj;  a  licliliniis 
jtroof,  shall  be  lined  and  ini|»rison('d,  and  every  such  cask,  or 
paekajjo,  with  its  contents,  shall  be  forfeittnl  to  tlie  United 
Stales. 


DISTILLERS.  223 

BOND  NOT  LIABLE  FOR  TAX  WHEN  SPIRITS  FORFEITED.— 

A  distiller's  bond  is  not  liable  for  tax  due  when  the  spirits 
are  forfeited  and  sold  subject  to  the  tax. 

United  States  vs.  Ulrici,  iii  U.  S.  38. 

DISTILLING   WITHIN    600   FEET    OF    RECTIFYING    ESTABLISH 
MENT  PROHIBITED.— 

>Sec.  32S0. — It  is  uot  lawful  for  any  person  to  engage  in 
the  business  of  distilling  on  any  premises  distant  less  than 
600  feet  in  a  direct  line  from  any  premises  used  for  rectify- 
ing. 

BONDED  WAREHOUSES  TO  BE  ESTABLISHED.— 

Sec.  3294  a  (51). — The  commissioner  of  internal  revenue 
is  authorized  to  establish  in  each  collection  district  not  to 
exceed  ten  general  bonded  warehouses,  to  be  used  exclu- 
sively for  storage  of  spirits  distilled  from  materials  other 
than  fruit. 

WHEN  DISTILLERY  SEIZED  MAY  BE  RELEASED  BEFORE  JUDG- 
MENT.— 

Sec.  3331. — No  distillery  or  distilling  apparatus  seized 
for  violation  of  law  shall  be  released  before  judgment,  ex- 
cept when  bond  has  been  given  on  a  distillery  with  a  pro- 
ducing capacity  of  one  hundred  and  fifty  proof  gallons  or 
more  per  day  and  on  which  not  less  than  fifty  head  of  live 
stock  depend  for  their  feed,  which  would  suffer  injury  if  the 
distillery  stopped. 

ONLY      ONE      WITHDRAWAL      FOR      TRANSPORTATION      PER- 
MITTED.— 

Sec.  3291  a  (55). — Any  spirits  may  be  withdrawn  once 
and  no  more  from  one  bonded  warehouse  for  transportation 
to  another  bonded  warehouse. 

DISTILLING  PROHIBITED  AT  CERTAIN  PLACES.— 

Sec.  3266. — No  person  shall  do  any  distilling  in  any 
dwelling  house  or  in  any  shed,  yard,  or  inclosure  connected 
therewith,  or  on  any  boat  or  vessel  or  in  any  building  or  on 
any  premises  where  any  other  business  is  carried  on,  or 


224  INTERNAL   REVENUE. 

within  six  liundi-ed  feet  of  anj'  jn-eniises  authorized  to  be 

usi'd  for  n'ctif.N  iii^. 
DISTILLER— MASH  DISTINGUISHED  — 

To  make  one  a  distilU-r  licrausf  Ik-  is  in  jMissession  nf  a 
still  and  kt'fps  niasli,  wort.  <>r  wasli.  ilu-  mash,  wort.  <ii'  wash 
must  lit'  such  as  will  ]ii'<idui'c  s]iirils  iin  dislillation. 

United  States  vs.  House  and  Lot,  No.  3  Abattoir  Plaee,  25  Int.  /?<--. 
Ric.  uo. 
rEKMENTING  TUBS.— 

Sec.  S2S~>. — Kvery  ferment  infj  tub  shall  be  emptied  at  or 
before  the  end  of  the  fermenting  jK'riod;  no  fermentinj^  tub 
in  a  swcef-niash  distilit-rv  shall  be  tilled  (iftciief  than  once 
in  72  hours,  nor  in  a  .sour-mash  distillery  ofteiier  than  once 
in  !(6  hours,  nor  in  a  rum  distillery  oftx^uer  than  once  in  144 
hours. 

TALSE  ENTRIES  IN  BOOKS — 

Sec.  ',VM)7). — Any  false  entry  made,  or  entry  rciiuired 
omitted  from  distiller's  books  with  intent  to  defraud  or  mis- 
lead, or  books  not  j)roduce«l  as  require<l,  or  desti'oye<l,  with 
intent  to  dcfi-aud,  sid)jects  the  distillery  and  premises  to  for- 
feiture to  the  rnited  States. 

CHANGING  BRANDS.— 

Sec.  .'{:{2(i. —  No  person  shall  chan^je  any  stamp,  iiiarU  or 
liraiid  on  any  cask  or  i)aeka}je  containin<;  spirits,  or  put  into 
any  cask  or  |>a(  ka^^e  sjiirits  of  greater  stn'Ufith  than  indi- 
cated by  tln'  inspection  marks,  or  fraudulently  use  any  cask 
or  package  ali'eadv  marked  for  sale  of  other  spirits  than 
those  ori<i;inally  insjieded  therein. 

JiOOKS  OF  DISTILLER.— 

Sec.  '.VM)i. — The  books  of  a  distiller  shall  always  be  kepi 
at  tlu'  distillery  and  open  to  the  inspection  of  any  revenue 
•  dliccr,  and  shall  be  kept  at  least  two  years  after  beinji  lilleil. 

TRANSFER  TO  OTHER  WAREHOUSE.— 

Se«-.  ;{2!(4  <i  tr>7). — The  commissiont-r  may  discontinue 
a  warehouse  w  hi-n  distilling  has  been  sus|iended  six  moiillis 


DISTILLERS.  225 

iu  oue  year  aud  the  spirits  remaiuiug  therein  does  not  ex- 
ceed 5,000  proof  j^allous,  or  whenever  iu  his  opinion  such 
warehouse  is  unsafe  or  unlit  for  use,  and,  when  so  dis- 
continued, order  the  merchandise  therein  transferred  to  such 
other  warehouse  as  he  may  designate. 

STOREKEEPER'S  ABSENCE.— 

Sec.  32S4. — No  distiller  or  distillery  employe  shall  use 
or  cause  or  permit  to  be  used  any  material  for  making  mash, 
wort,  or  beer,  or  for  production  of  spirits,  nor  remove  any 
spirit,  in  the  absence  of  the  storekeeper. 

TAX   ABATED   ON  LIQUORS  DESTROYED.— 

Sec.  3221. — The  secretary  of  the  treasury  may  abate 
unpaid  taxes  on  distilled  spirits  destroyed  by  fire  or  other 
casualty,  while  in  warehouse  or  after  the  time  when  the 
same  should  have  been  drawn  off  by  the  ganger  and  placed 
iu  warehouse,  if  such  destruction  occur  without  any  fraud, 
collusion,  or  negligence  of  the  owner  of  such  spirits. 

INSURANCE.— 

Sec.  3223. — When  the  owners  of  distilled  spirits  lost  or 
destroyed  by  fire  or  other  casualty  are  indemnified  against 
the  tax  by  insurance  for  a  sum  greater  than  the  actual  value 
of  the  spirits,  before  and  without  the  tax  being  paid,  the  tax 
shall  not  be  remitted  to  the  extent  of  such  insurance. 

TAX  COVERED  BY  INSURANCE.— 

An  insurance  policy  upon  whisky  iu  bond,  without  refer- 
ence to  the  Government  tax,  entitles  the  assured  to  include 
the  tax  in  his  recovery  in  case  of  loss,  if  tlie  assured  is  liable 
for  the  tax. 

Hcdgcr  Z's.  Union  Insurance  Company,  ij  Fed.  Rep.  4g8. 

SPIRITS  IN  WAREHOUSE  DESTROYED  BY  FIRE.— 

Under  a  bond  yivcu  bv  distiller  iuul  sureties,  conditioned 
to  be  void  if  obligors  paid  taxes  on  tlie  spirits  deposited  in 
the  warehouse  before  their  removal  and  within  a  year  from 
date  of  bond.  Before  the  expiration  of  the  time  the  spirits, 
while  ill  a  bonded  warehouse  in  cliarge  of  an  internal  revenue 
storekeeper,  without  fault  or  negligence  on  the  part  of  dis 
15 


220  INTERNAL  REVENUE. 

tiller  or  any  person  in  charge  of  distillery  or  in  his  employ, 
were  destroyed  by  fire.  Held  that  the  olilifioi's  :ire  li:it)le  to 
pay  taxes. 

Farrell  I's.  United  States,  9  Otto  221. 

FORFEITURE    OF     DISTILLERY     FOR    ACT     OF     LESSEE     WHEN 
OWNER  IS  INNOCENT.— 

Where  the  owner  of  a  distillers-  and  other  jtroperty  eon- 
netted  therewith  leased  them  for  the  purpose  of  distillin;;,  the 
act  i»f  (Hiiission  hy  the  lessee  in  carrying;  on  the  Imsiiiess  of 
distilliiif,'  while  he  was  in  possession,  and  willi  intent  to  deftaud 
the  revenue,  althoujih  they  are  unknown  to  I  lie  owner,  sulijeet 
the  distillery  and  such  other  property  to  forfeiture  to  the 
United  tstates. 

Dobbin's  Distillery  vs.  United  States,  6  Otto  595. 

OFFICER  MUST  NOT  BE  INTERESTED.— 

Sec.  31G8. — No  revenue  oflieer  shall  be  interested  in  j)!-"- 
duction,  rectification  or  redistillation  of  di.stilled  .spirits, 
un<l<T  penalty  of  fine  and  ilisniissal  from  oflice. 

OFFICERS  LIABLE  FOB  WRONGFUL.  SEIZURE.— 

Sec.  3332. — In  case  of  a  wrongful  .seizure  and  destruction 

of  distillery  i>r()i»erty  the  owner  has  a  ri<ilit  of  action  on  the 
oflicial  bond  of  the  ollicer  who  occasioned  the  destruction  for 
all  daniaj;es  caused  thereby'. 

CONFUSION  AND  MIXTURE  OF  GOODS  BY  RECTIFICATION.— 

Where  distilleil  spirits  forfeited  to  the  I'nited  Stales  are 
mixed  with  other  <listilled  spirits  l)elon;.;in;;  to  the  same  jierson 
ti{j;noi'ant  of  the  f(U-feiturel  they  ai'e  not  lost  to  the  (Jovern 
ment  by  sui'h  mixture  (ui  the  firounds  of  roufusitm  of  ;roods 
or  transmulalion  of  speeies,  even  tliou^rh  suliseipieully  run 
through  leaches  foi-  llie  ])urposes  of  rectilication.  and  the  (Jov- 
ernment  will  be  entitled  to  its  proportion  of  the  residl. 

The  Distilled  Spirits,  11  IVall.  356. 

SPIRITS  ON  PREMISES  OF  RECTIFIER  CANNOT  BE  FORFEITED 
FOR  TAX.— 

Distilled  spirits  owned  liy  and  found  ii|ion  the  luemises 
of  a  rectifier  or  wholesale  li(|in>i-  dealer  cannot  be  seized  as 
nufeited  to  the  I'nited  Slat<'s.  under  se(ti»Mi  !Mi  of  the  "act 
imposinfi  ta.ves  on  distilled  spiiits,"  etc.  |1.">  Stat.  1(U),  because 
such  person  has  knowingly  and  willfully  ne;;lecled.  cunittr-d.  or 
refused  to  cause  packages  containin;;  moi-e  than  twenty  };:illons 


i 


DISTILLERS.  227 

each,  filled  for  shipment  or  sale  upon  his  premises,  to  be  gauged, 
inspected  and  stamped  in  accordance  with  section  25  of  the 
same  act. 

United  States  z's.  Two  Hundred  Barrels  of  IVhisky.  95  U.  S. 
5/1- 

FORFEITURE    RELATES    BACK    TO    TIME    OFFENSE    WAS    COM- 
MITTED.— 

The  removal  of  distilled  spirits  from  the  place  where  dis- 
tilled, with  intent  to  defraud  the  United  States  of  the  tax 
thereon,  was  alleged  as  a  ground  for  a  forfeiture  of  tlie 
spirits.  The  Court  held  that  neither  the  subsequent  payment 
of  the  taxes  nor  the  fact  that  the  claimant  was  an  innocent 
purchaser,  without  notice  of  the  wrongful  acts  of  the  ante- 
cedent owner,  constituted  a  defense  to  the  charge.  Even  where 
spirits  are  removed  to  a  bonded  warehouse,  to  secure  the  pay- 
ment of  tax,  which  is  lawful,  but  if  made  with  intent  to  defraud 
the  United  States,  the  act  of  removal  is  illegal  and  the  spirits 
are   subject   to   forfeiture. 

Henderson's  Distilled  Spirits.    14  Wall.  44. 
EVADING  TAX.— 

Sec.  325G. — Evacliuji-  or  attempting  to  evade  tax  on  dis- 
tilled spirits  subjects  the  person  doing  so  to  forfeiture  of  the 
spirits  and  to  pay  double  the  amount  of  tax. 

CISTERNS.- 

Where  a  distiller  draws  off  his  spirits  but  once  in  three 
days  he  must  have  three  cisterns.  He  cannot,  in  any  case, 
have  less  than  two.  The  product  of  each  day's  distillation  shall 
be  kept  separate,  and  where  one  kind  of  spirits  only  is  pro- 
duced it  must  all  be  run  into  one  receiving  cistern;  where  two 
or  more  kinds  of  spirits  are  produced,  such  as  alcohol  and 
high  wines,  or  two  or  more  grades  of  the  same  kind  of  spirits 
are  produced,  two  or  more  cisterns  may  be  used;  but  in  no 
case  can  the  product  of  one  day's  distillation  be  mixed  with 
the  product  of  another  or  second  day.  If  the  distiller  has  not 
provided  at  least  two  separate  cisterns,  each  of  a  capacity 
sufficient  to  hold  a  full  day's  product  when  running  at  the 
full  capacity  of  the  distillery,  the  collector  has  no  right  to 
approve  his  bond. 

CONTROL  OF  WAREHOUSE— EXAMINATION  BY  SAMPLE — 

The  examination  of  spirits  in  warehouse  by  sample  is  al 
lowed  under  the  following  restrictions: 

The  aggregate  quantity  removed  from  any  cask  of  spiiits, 
while  in  warehouse,  shall  not  exceed  a  half  pint. 


228  INTERNAL   REVENUE. 

No  saiiiiilt'  slijill  lie  lakfii  fi-oiii  any  jiackatit-  fX<t'|it  In  tin- 
owiuT,  cii-  l)_v  an  at;ciit  iijion  a  wiitlcn  order  of  the  <»\\iht, 
nor  shall  aiiv  ^joods  hi-  cxhiliited  or  cxaiiiiiicd  in  tin*  warfhoiisi', 
fxccjit  under  the  inuiiediate  supervision  of  the  storekeeper  in 
.(liartfe  of  the  warehouse.  Such  storekeejMM-  must  keep  a  record 
of  each  saui]ile  taken  in  such  a  manner  as  will  enalile  hiui  to 
detect  and  to  report  with  conclusi\e  proof  any  attempted  abuse 
of  this  jirivilefje. 

ALLOWANCE  FOR  WANTAGE.— 

Wlieii  casks  are  not  full,  only  the  actual  \vantat;e,  as  de- 
termined tiy  the  wantajie  rod.  will  lie  allowed.  No  provision 
i>  made  for  re]iorliiif;  any  fraction  of  a  jiallon  as  waiita;;e  excejit 
a  half;  hut  a  wantage  of  one-half  jiallon  is  not  to  lie  allowed, 
al  lime  of  ori;^inal  insju'ction  at  distilleries,  otlu'r  than  at  fruit 
distilleries  havinji  a  daily  s])irit-producinf;  capacity  of  not  ex- 
ceediufj;  100  tjallous,  except  when  existing  to  the  full  limit  of 
the  aUowaiice;  that  is  to  say,  where  tlistilh-rs  do  not  desire 
to  completely  till  their  casks  or  |iackaj;es,  the  ulla;;e  must  lie 
exactly  one-half  wine  ^ralloii,  one  wine  };allon,  one  and  one-half 
wine  nallons,  or  two  wine  ;:allons,  accordinj;  to  the  size  of  the 
packa};e  and  the  followiii}:  re;:ulalions  in  that  respect: 

Accordinfjly.  {lati^ers  and  storekeeper  fiaujrers  will  decliiu- 
to  wei}ili.  fiaujje,  mark,  or  stamp  any  jiacka^je  insiiected  as 
above  entitled  to  a  wantajre  of  one  half  of  one  ;;alloii  if  the 
same  has  an  ulla^je  either  frrealer  or  h-ss  than  exactly  <ine-half 
tiallon:  and  so  on  as  to  the  liii,'her  rales  of  \dla;;e  allowfd  for 
lar;;er   packa^'es. 

W'hi'U  s|iirils  are  inspected  at  fruit  distilleries  haxin;;  a 
daily  spii-it  ])roducinj;  capacity  of  not  exceedin-i  10(1  j:allons  a 
wantajre  of  one-half  wine  ;rallon  will  1h>  allowed  when  the  want- 
a;;e  approaches  one-half  j;allon;  that  is,  when  the  wantajie  is 
nearer  oiu-half  {gallon   than  no   wanta;;<'. 

The  same  rule  ajijilies  at  suih  distilleries  in  reportinji  want- 
age {jrealer  than  one  half  ;;allon,  viz.,  if  the  wanta^je  is  nearer 
one  jrallou  than  one  half  ;;allon,  it  will  be  called  one  ^rallou; 
if  three  foiMlhs  of  a  jiallon  or  nearer  one-half  (gallon  than  one 
;;alloii   it    will   be  called  a  half  fjallon. 


STAMPS.    AND    ACCOMPANYING    BRANDS,    ON     PACKAGES    OF 
DISTILLED  SPIRITS  MUST  BE  OPEN  TO  INSPECTION.— 

The  stamps,  marks,  an<l  bramls  rei|uire<l  by  law  and  re^n- 
lalions  to  be  applied  to  casks  and  (lackap's  of  distilled  spirits 
are  desiK"'-"!  I<>  bear  wilni-ss  tti  the  le^'alily  of  the  spirits  which 

they  cover,  and   tliey  must    not    1 bsi  ured   in  any   manner,  or 

covei-eil    b\    incasing'    the    vessel    be;iriu;:    the   same   in    another, 


DISTILLERS.  229 

liut  must  at  all  times  be  in  such  coudition  as  to  admit  of  ready 
examination  by  revenue  officers. 

AGING,   MATUBING  OR  PURIFYING   MACHINE.— 

.Vj;iiij;',  maturinj^'  or  i)urif_vin;;  macliiues  for  liijuors  are  per- 
mitted in  distillery  for  continuous  distillation  under  proper  con- 
ditions. 

Coiniiiissioncr's  Letter,  November  6,  18^4. 

VARIETIES  OF  CASKS.— 

Casks  are  dassilied  into  three  varieties,  and  the  distinction 
consists  in  the  curAature  of  the  staves  at  what  is  termed  the 
quarter  hoop;  that  is,  at  a  point  midway  between  the  bung 
and  chimb. 

Those  casks  having  the  least  curvature  are  termed  the  first 
variety,  those  having  a  medium  eurvatiire  the  second  variety, 
and  those  having  the  greatest  curvature  the  third  variety. 

The  second  variety  cask  is  the  one  ordinarily  in  use. 

Where  casks  are  gauged  as  the  first  or  third  variety,  the 
varietv  will  be  cut  upon  the  bung  stave  after  the  proof  gallons — 
thus,  l-V,  3-V. 

Rule  for  finding  the  capacity  of  a  cask  by  the  use  of  the  gauging  rod. 

Find  the  mean  diameter  of  the  first  variety  of  casks  by 
multiplying  the  difference  between  the  head  diameter  and  the 
bung  diameter  by  the  decimal  0.55  and  adding  the  product  to 
the  head  diameter,  the  sum  being  the  mean  diameter;  of  the 
.second  variety  by  multiplying  the  difference  between  the  two 
diameters  by  the  decimal  0.63  and  adding  the  i)roduct  to  the 
head;  of  the  third  variety,  by  multijylying  by  the  decimal  0.70 
and  adding  the  product  to  the  head.  Having  thus  found  the 
mean  diameter,  multiply  the  square  of  the  mean  diameter,  in 
inches,  by  the  decimal  0.0034,  which  is  substantially  the  same 
as  dividing  by  294,  being  the  number  of  cylindrical  inches  in  a 
wine  gallon,  and  the  product  will  be  the  wine  gallons  in  one 
inch  in  length.  Multiply  this  by  the  length  in  inches  and  the 
product  will  be  the  capacity  of  the  cask  in  wine  gallons. 

TAX  AND  ASSESSMENTS  TO  BE  LIENS.— 

Sec.  3300.  All  assessments  shall  be  a  lien,  from  the  time 
the  assessment  is  made  until  the  same  shall  have  been  jiaid, 
uj)on  all  distilled  spirits  on  the  distillery  ])i'emises,  the  distillery 
used  for  distilling  the  same,  the  stills,-  vessels,  fixtures,  and 
tools  therein,  the  tract  of  land  whereon  the  said  distillery  is 
located,  and  any  building  thereon. 

BOOK,  FORM  52  C,  REVISED,  TO  BE  KEPT  BY  DISTILLERS.— 

All  spirits  will  be  entered  uj)on  the  book  on  the  day  the 
same  are  withdrawn  from  the  distillerv  warehouse,  which  date 


230  INTERNAL   REVENUE. 

will  be  entered  uuder  the  head  of  "Date  when  sent  out."  The 
iiaiui'  of  the  porsoii,  tii-ni  or  corporation  to  whom  sent  and 
jilace  of  business  will  be  entered  in  tiic  :ii>|>i'(i|ii'ia(f  spaces 
under  "To  whom  sent,"  and  "I'lace  of  Imsiness."  In  case  Ihc 
spirits  are  removed  to  the  distiller's  free  warehouse,  or  to  a 
}:encial  bonded  warehouse,  or  for  exportation,  oi-  for  use  of  ihc 
United  .states,  or  for  scientilic  i)urposes,  the  fact  will  be  made 
apparent  under  said  headin;;s.  as  for  e.xample:  "To  New  York 
for  export,"  or  "To  (Jeneral  Monded  Warehouse  No.  1.  I'irsi 
l>ist.  of  Ohio." 

The  kind  of  sjiirils  as  known  1o  the  trade  as  marked  on 
the  stamp  head  of  the  cask  will  be  entered  undei-  "Kind  of 
spirits."  I'nder  "I'.v  whom  and  when  inspected"  will  be  entered 
the  date  of  the  last  ofticial  inspection  made  in  liie  distilleiv 
waicliouse  :ind  the  name  of  the  officer  who  ]ierformed  the  same. 
I'nder  "Number  of  gallons"  will  be  enlerd  the  contenls  of  llie 
cask  in  wine  and  jtroof  gallons,  as  shown  by  siuh  insp<'clion. 

In  case  spirits  are  withdrawn  ftir  scientilic  ])urposes,  or  for 
use  of  the  I'niled  States,  the  date  of  the  permit  will  be  entered 
under  the  lieiid.  "Sei'ial   number  and   kind   of  stamps." 

No  entry  is  requii'ed  to  be  made  on  this  book  nnIicu  s|iirils 
are  sold  in  bond  on  warehouse  receipts.  The  lii-st  entry  in 
such  cases  will  be  made  on  this  book  by  I  he  distiller,  and  on 
Form  52  by  the  purchaser  of  the  spirits,  when  llu-  same  aie 
withdrawn  from  the  distillery  warehouse. 

A  distiller  deliverinj;  sjdrils  elsewhei-e  than  a(  tin-  ]ilace 
of  manufactiH'e  becomes  liable  as  a  <lealer  at  such  place  of 
delivei'y,  and  must  keep  the  book  d'orm  r>'J)  thereat.  FTence 
a  distiller  r;in  only  make  sale  of  his  spii-its  away  from  (he  |ilace 
of  maiiufaeture  by  paying;  tax  as  a  liipior  dealer,  or  llirou<^h 
an  aulliori/.ed  li(|unr  dealer. 

No  dislilleil  s]iirits  on  which  the  tax  has  been  paid  ai'i- 
allowed  by  law  to  be  restored  oi-  to  remain  on  any  ilistillery 
pi-emises  under  jienalty  of  forfeit ui'e  of  all  sjiirils  so  found. 

\\'henevei-  tlie  contents  of  two  or  more  casks  of  spirits  arc 
united  in  distillery  warehouse  for  exjiortation.  under  the  pro 
\isinns  of  section  1.  act  of  .June  !•.  1S71.  as  ami'iided  by  secliou 
10.  act  of  March  1.  1ST!!  (section  :'.:?:!(),;.  com|)ihitiou  of  ISMIi. 
the  sai<l  casks  will  be  fully  desiribed  in  the  distiller's  book 
(Foi'iii  Wl  ('.  revised)  as  usual,  and  under  (he  head  of  "To  whom 
sent"  and  "I*la<-e  of  busini'ss"  will  be  written  the  words 
"<'ontenls  ti'ansferred  to  cask  bearing  export  stamp  No.  — ," 
enteiinR  in  the  blank  sj>ace  the  number  of  the  exjiort  stamp 
affixed  to  the  cask  to  wliich  the  spirits  were  transferred. 

In  the  event  tliat  the  contents  of  ;i  cask  are  transferred 
to  two  or  more  casks,  the  entry  will  be  modified  accordingly. 
and  the  export  stamp  on  the  rask  receiving:  the  greatest  bulk 
of  the  R])irits  will  be  given  first,  and  so  on. 


BOTTLING    IN    BOND.  231 

CHAPTEE     IV. 


BOTTLING  IN  BOND. 


BOTTLING  IN  BOND.— 

The  act  for  bottling  in  bond,  approved  March  3,  1897, 
provides  as  follows: 

Tliat  spirits  deposited  in  the  Avarehouse  of  a  distillery  of 
the  daily  capacity  of  twenty  bnshels  of  grain  or  more,  which 
have  been  duly  entered  for  withdrawal  on  payment  of  tax, 
or  for  export  in  bond,  and  which  have  been  properly  gauged, 
marked,  branded  and  staiui)ed,  if  the  purpose  so  to  do  has 
beeu  declared  in  such  entry,  may  be  removed  to  a  separate 
portion  of  such  warehouse,  to  be  used  exclusively  for  tliat 
purpose,  and  drawn  off,  bottled,  packed  and  cased. 

Any  number  of  packages  of  spirits  of  the  same  kind, 
jijoduced  at  the  same  distillery  by  the  same  distiller,  may  be 
mingled  in  the  same  cistern,  but  different  products  or  the 
same  product  of  dilferent  seasons  must  not  be  mingled. 

The  addition  or  subtraction  of  any  substance  or  ma- 
terial and  the  use  of  any  method  or  process  to  change  or 
alter  tlie  character  of  the  product  are  forbidden. 

Each  bottle  when  filled  must  be  properly  stamped  and 
packed  into  cases  of  six  bottles,  or  multiples  thereof,  and 
each  case  shall  contain  not  less  than  two  or  more  than  five 
gallons  and  must  be  stamped  and  branded  before  removed 
from  warehouse. 

No  trade-marks  can  be  imt  on  any  bottle  unless  the  real 
name  of  the  actual  distiller  is  also  placed  conspicuously 
on  the  bottle. 

The  distiller  mav  remove  charcoal  or  other  sediment 
by  straining  through  cloth,  felt,  or  other  like  material. 

The  spirits  may  be  reduced  by  the  addition  of  pure 
water  to  100  per  cent  proof  for  domestic  use  and  to  80  per 
cent  proof  for  export. 


232  INTERNAL   REVENUE. 

I'lioii  rcinspcciioii  at  IIk*  port  of  t'litrv,  if  aiiv  casp 
l»<)tllc(l  for  export  is  foiiiul  to  have  been  o]M'IU'<1  or  tanipcrt'*! 
wit  li,  the  tax  <>ii  sinli  case  must  Im-  (laitl. 

All  spirits  iiilciMlcd  for  cxitoil  iitidcr  tliis  art  sliall  l»o 
iiisi»iMl('(l,  lioi  I  led,  casctl,  w  ci^licd,  marked,  ialtelcd,  stamjud 
or  scaled  ill  sii<  li  inaMiiei'  and  at  siieli  time  as  llio  eommiK- 
sioiier  mav  jireserilie. 

No  drawback  sliail  be  allowed  or  paid  on  aiiv  sidiits 
liottled  under  this  act. 

The  i)r<)visious  of  this  act  may  be  made  to  apply  to  the 
bottling  and  casiiij;  of  fruit  brnmly  in  s])e(ial  biMxled  \var(>- 
house. 

THE  REGULATIONS  FOR  BOTTLING  IN  BOND  — 

No  inali'iini  or  snlislanie  of  any  kind  utlicr  tliaii  jmrc  water 
can  be  added  to  the  sjiirils  diiiinjr  ilie  ]iii(icss  nf  liottiin;;,  nor 
can  any  snbslancc  or  material  Ik*  snt)tra(le(l  from  the  s|)iritK. 
exccjit  that  charcoal  sediment  or  other  like  suhstances  may  be 
removed  by  straininj;  them  throiit;h  cloth,  fell,  or  other  like 
material;  n(n'  can  any  method  oi-  ]irocess  he  applied  to  alter 
oi'  chan^ic  in  any  way  the  oii),'inal  condition  or  i-liararler  of 
the  |ilodllrt,  except  as  ailthol'i/.ed  hy  tile  statutes. 

Tile  l)lank  spare  in  the  bottle  stanii)s.  wliicli  niiisi  ro\er 
the  mouth  of  the  bottle,  must  contain  the  re^jistered  <listillery 
nuniher.  the  real  name  of  the  hoiia  tide  distiller,  the  state  and 
district,  the  i)roof  of  the  s)iirits,  the  year  and  distilliii};  season, 
vhether  sjirin};  or  fall,  and  the  date  of  the  original  inspection 
OI-  eiili-y  into  bond,  and  of  bottlin;;.  .\nd  every  bottle  shall 
(•mtain   the  full  <piantity  which  its  size  iin|iorts. 

\  \  cautiniiai',\  notice  a;.'ainsl  the  reuse  of  a  bniilr  wiilmul 
destroy  in;;  the  stamp  is  leipiired  to  be  atVixed  to  each  liotlle. 
the  penalty  foi-  the  violation  of  which  is  not  less  than  ?Ul(t  nor 
more  than  ^l.tlDI).  and  im|U'isoniuent  for  more  than  two  years. 

The  |ii'opi'ietoi'  of  any  special  bonded  warehouse  who  may 
desire  to  bottle,  on  behalf  of  the  owners  thereof,  fruit  In-andy 
deposited  in  the  warelKHise.  or  to  atTord  o])portuidty  for  thi' 
owners  to  bottle  the  same,  may  do  so.  upon  a|ipro\'al  of  their 
apjiliiation.  under  the  same  leiiuirements  and  restrictions  as 
ail'  prescribed  for  bottlin;;  spirits  at   distillery  wai'ehouses. 

The  act  pii'si-riltes  that  the  real  nanie  of  the  actual  hnui  lidr 
distiller  is  reipiired  to  be  biirni'd  on  the  Covcinment  side  f)f  the 
paikinn  case,  and  no  trademark   will  be  allowed   to  Ite   placed 
on  the  bottle  nidess  the  real   name  of  the  distiller  is  also  con 
H]dcuonHly   jdaced    upon    it. 

The  ]iui'pose  of  this  reipiiremcnt    is  intcrpi'cted   to  be   that 


BOTTLING   !N   BOND.  .  233 

spirits  bottled  iu  bond  shall  bear  the  name  in  which  the  dis- 
tiller, whether  an  individnal  or  a  tirni,  ordinarily  or  iisnally 
conducts  his  or  its  business  and  holds  himself  or  itself  out  to 
the  )>ublic,  and  not  in  the  name,  or  in  any  of  the  names,  in 
which  the  person  or  firm  may  have  temporarily  qualitied  as 
distiller  daring  the  production  of  sonje  limited  quantity  of 
spirits. 

Cases  of  spirits  intended  for  export  are  required  to  be  wired 
and  sealed,  and,  as  a  further  preventative  aj-ainst  fraud,  they 
are  required  to  be  opened  and  contents  examined  by  customs 
officers  at  the  port  of  exportation. 


EXTENSION  OF  TIME  FOB  BOTTLING,  CASING  AND  REMOVING 
SPIRITS.— 

Regulations  concerning  bottling  distilled  spirits  in  bond 
are  moditied  so  as  to  permit  more  than  one  day  to  complete 
bottling  the  contents  of  one  tank,  casing  the  same  and  remov- 
ing them  from  the  warehouse,  when,  liy  reason  of  tilling  small 
bottles,  or  for  any  reason  beyond  the  control  of  the  distiller, 
it  is  impossible  to  complete  the  whole  operation  in  one  day. 
But  the  time  must  not  exceed  three  days,  nor  can  any  tank 
containing  spirits  of  a  different  kind  or  season  be  unlocked 
and  s{)irits  drawn  therefrom  until  all  spirits  in  the  tank  pre- 
viously opened  have  been  bottled,  cased  and  removed. 

Treasury  Decision,  Jaiiiiary  7,  iSpp. 


TIME  FOR  COMPLETING  PROCESS  OF  BOTTLING  IN  BOND.— 

A  distiller  whose  process  reipiires  more  than  one  day  for 
irs  comjjletion  is  permitted  to  hold  the  si)ii'its  in  any  bottling 
tank  for  such  number  of  days  as  he  may  deem  recniisite,  not 
exceeding  six,  reckoned  from  and  including  the  day  of  removal 
to  the  bottling  warehouse,  without  regard  to  the  number  of 
tanks  ])rovided  or  to  the  period  more  generally  employed  by 
the  distiller.  But  in  any  case  the  spirits  shall  be  kept  securefy 
locked  in  a  bottling  tank,  as  by  regulations  reciuired,  and  shall 
be  bottled,  cased  and  removed  at  or  before  the  close  of  the 
sixth  day. 

Treasury  Decision,  Feb.  ip,  i8p8'. 

BOTTLING    RE-IMPORTED    SPIRITS    NOT    PERMITTED    TINDER 
ACT   OF  MARCH   3,    1897.— 

Spirits  which  have  been  withdrawn  from  a  distillery  ware- 
house or  from  a  special  bonded  warehouse  for  exjiortatiou  and 
exported  in  bond  and  afterward  re-imported,  cannot  be  returned 


L\14  INTERNAL   REVENUE. 

to   tlic   wiiiclioiisi'   from    wliicli    llicy   wore   oriKinally   t'xiiortcd 
for  bottliiiy  or  for  any  otlu-r  inii'iiosc. 
Treasury  Decision,  August  jo,  189/. 

STAMPS  NOT  REPRESENTING  TAXES  WILL  NOT  BE  RE- 
DEEMED.— 

Case  slainps  issued  for  distilU-d  spirils  linlilcd  in  Imnd 
will  not  be  rodoeniod.  They  are  j)rei>aied  and  fninislied  lo  dis 
tillers  on  llieir  orders  and  for  tlieir  benefit.  The  coniiuissioner 
has  only  authority  to  redeem  sneh  stamps  as  are  issued  for  (he 
liaymeni  of  a  tax,  or  used  as  evideme  of  ami  reieipl  for  (he 
payment   thereof. 

Treasury  Decision,  October  j8,  1S97. 

USING  UNDERSIZED  BOTTLES  OR  UNDERFILLING  BOTTLES 
PROHIBITED.— 

Every  bottle  tilled  in  bonded  \\are]i()iise  must  riiniain  llie 
•piantity  of  sjiirits  which,  by  its  nominal  size,  by  its  stamji. 
and  by  the  stanij)  and  brand  npon  the  case.  i(  puri»or(s  to 
eontaiu,  under  penally  of  forfeit  me. 

Treasury  Decision,  October  6,  iS(^/. 

CONTENTS  OF  CASKS  REMOVED  TO  THE  BOTTLING  WAREHOUSE 
TO  BE  DRAWN  OFF.— 

All  casks  of  si)irils  removed  f  1  urn  tin-  distillei-y  warehouse 
lo  the  biitilin};  warehouse  must  be  emptied  en  the  day  within 
which  they  are  removed  fiom   the  distillery  warehouse. 

Treasury  Decision,  July  2S,  i8gj. 

BOTTLING  IN  BOND— DISPOSITION  OF  BOTTLES  CONTAINING 
REMNANTS.— 

Where  the  spirits  remaining;  in  tiie  iHiiilin;:  lanl^  are  f<iund 
to  be  less  than  the  (piantity  n«'<essai\v  to  constitute  a  full  case 
of  bottled  sjiirits,  the  s]tirit8  so  remaining;  should  be  at  once 
<lrawn  off  and  bottled;  and.  in  case  the  spirits  were  inli-ndeil 
for  expoi'l,  the  same  may  bi'  disposed  of  in  the  manner  pro 
\i<le(l  for  in  article   1  of  lvej;ulatiuiis.  Series  7,  No.  •_':!. 

In  case  the  spirils  so  I'emaininj:  have  been  removed  In  the 
l>i)ttliiiji  room  upon  payment  of  tax.  tin-  same  may  be  slampi-d 
nnd  cased  with  the  other  tax  paid  spirits  of  a  like  a;;e  an<l 
|)roof.  Itut,  unless  so  disposed  of,  and  within  six  days  from 
the  lime  of  bottlinti,  all  such  spirils  must  be  removed  from 
the  distillei-'s  lu-emises  in  unstamped  bottles,  at  the  exiuration  of 
that  i)eriiid. 

Treasury  Decision,  August  /?,  1897. 


SPECIAL   TAXES.  235 

CHAPTER     V. 


SPECIAL  TAXES. 


Special  Taxes. 

Kate  of  tax. 

Rectitiers  of  less  than  500  barrels  a  year $100.00 

RectiKers  of  500  barrels  or  more  a  year 200.00 

Ketail  liquor  dealers 25.00 

Wholesale  liquor  dealers 100.00 

Ketail  dealers  in  malt  liquors    20.00 

AVholesale  dealers  in  malt  liquors 50.00 

Manufacturers  of  stills 50.00 

and  for  stills  or  worms,  manufactured,  each 20.00 

Brewers,  annual  miuiufacture  less  than  500  barrels 50.00 

annual  manufacture  500  barrels  or  more 100.00 

t'ustom-house  brokers 10.00 

Commercial  brokers 20.00 

Entry  of  goods,  wares,  and  merchandise  in  custom-house,  not  exceedins 

SlOO  in  value 25 

Exceeding  §100  and  not  exceeding  $500 .50 

Exceeding  8500  in  value , 1 .00 

Entry  for   withdrawal   of  goods   or   merchandise   from   customs  bonded 

warehouse 50 

Warehouse  receipt  for  goods,  merchandise,  or  property  held  on  storage 

except  agricultural  products  deposited  by  actual  grower .25 

DISTILLED    SriUITS. 

Distilled  spirits,  per  gallon 1.10 

Wines,  liquors,  or  compounds  known  or  denominated  as  wine,  and  made 
in  imitation  of  sparkling  wine  or  champagne,  bvit  not  made  from 
grapes  grown  in  the  United  States,  and  liquors,  not  made  from 
gi'apes,  currants,  rhubarb,  or  berries  grown  in  the  United  States, 
but  produced  by  being  rectified  or  mixed  with  distilled  spirits  or 
by  the  infusion  of  any  matter  in  spirits,  to  be  sold  as  wine,  or  as  a 
substitute  for  wine,  in  bottles  containing  not  more  than  one  pint, 

per  liottle  or  package .10 

Same  in  bottles  containing  more  than  1  pint,  and  not  more  than  1  quart, 

per  bottle  or  package .20 

(And  at  the  same  rate  for  any  larger  quantity  of  such  merchandise 
however  put  up,  or  whatever  may  be  the  package). 
Stamps  for  distilled  spirits  intended  for  export,  for  expense,  etc.  of,  each. .  .10 

Stamps  for  cases  of  spirits  bottled  in  bond,  for  each .10 

Stamps  upon  each  bottle  of  sparkling  or  other  wine  containing  1   pint  or 

less .01 

Stamp  upon  each  bottle  containing  more  than  one  pint .02 

FERMENTED    LIQUORS. 

Fermented  liquors,  per  barrel,  containing  not  more  than  31  gallons 2.00 

(And  at  a  proportionate  rate  for  halves,   thirds,   quarters,   sixths, 
and  eighths  of  bnrrtls.) 

More  than  one  barrel  of  31  gallons,  and  not  more  than  63  gallons,  in  one 

package 4.00 


236  INTERNAL   REVENUE. 

LIQUORS  MAY  BE  SOLD  WITHOUT  SPECIAL  TAX  BY  CONSTRUC- 
TIVE CONSIGNMENT  TO  AN  AUTHORIZED  DEALER.— 

Xo  liability  for  s|ic(ial  fax  aH  liipmr  dealer  is  incnriiMl  bv 
owner  of  li'piors  roiiKi^iiin^  tin*  same  to  an  authorized  li<|iior 
dealer  to  sell  ff)r  him,  on  roniinission  or  otherwise. 

WOOD  ALCOHOL  NOT  TAXED.— 

The  sjiecial  tax  of  a  li(|iior  dealer  is  not  i-e(|iiired  to  lie  |iai<l 
for  the  sale  of  wood  alcohol  (iiieth.vl  alcoholl  if  the  wood  alcohol 
is  entirely  free  from  admixture  with  the  alcoholic  li»|iior  dciined 
by  Section  ;{24H.  Kevised  Statutes,  as  eliiyl  ahiiliiil. 

fici;.  3o8jo,  March  /./.  iSoQ- 

SPECIAL    TAX    MUST    BE    PAID    FOR    SELLING    LIQUOR    AS    A 
MEDICINE.— 

The  sale  of  beer  (or  of  distilled  sjiirifs.  wine,  or  other  al- 
coholic licinoi'l.  which  has  not  been  combined  with  drug's  or  other 
medicinal  substances,  invohes  the  seller  in  special  tax  liability 
under  the  internal  revenue  laws,  and  he  cannot  escape  this  lia 
bilit.\-  by  showing'  that  the  liipnu'  \\as  sold  under  a  label  as  a 
medicine. 

Treasury  Decision,  March  14,  1898. 

LIABILITY   FOR    THE     SALE    OF    BRANDY    PEACHES,    BRANDY 
CHERRIES,  AND  OTHER  FRUITS  PRESERVED  IN  SPIRITS.— 

If  there  are  any  brandy  jieaclies.  brandy  chei-ries,  etc..  which 
are  recognized  by  the  wholesale  firocer  trade  (as  contradis- 
tinpiiished  from  the  alcoholic  licpior  tradei  as  le^ritimate  articles 
of  preserves,  special  tax  is  not  reipiii'cd  to  Im-  jiaid.  under  the 
internal  revenue  laws  of  the  I'nitd  States,  for  the  .sale,  by  whole- 
sale ;ri-ocers.  of  these  articles.  Mul  when  >;rocers  sell  by  retail 
(by  the  bcitllci  liT-andy  cherries  or  brandy  peaches  Utkiw  in;ily  to 
persons  who  liu.\  them,  not  for  the  fruits  but  for  the  alcoholic 
liquor  contained  in  the  bottles,  and  for  the  purpose  of  making 
use  of  this  liipior  as  a  beverap",  they  subject  themselves  to 
s]iecial  tax  as  retail  liquor  dealers,  and  al.so  involve  themselves 
in  liability  to  criminal  prosecution. 

Trciisur\  nciisioii.  Fchniary  .',   i8q8. 

TAX  REQUIRED  FOR  MANUFACTURE  OF  IMITATION  CIDER.— 

(1)  That  cider  made  from  the  jinre  juice  of  apjdes  only,  t<) 
which  neither  sjurits.  wine,  nor  any  otlu-r  alcoholic  liquoi-  has 
been  added,  even  lliou<jli  "from  the  natui'al  fermentation  it  has 
become  somewhat  abnliolic  anil  resembles  a  very  mild  wine." 
does  not  come  iindei-  the  head  nf  "distilled  sjiii-ils,  wines,  or  malt 
H«luor8,"  the  only  litpiors  for  the  sale  of  which  s]iecial  tax  is  re- 


SPECIAL   TAXES.  .        237 

((uired  to  be  paid  under  the  intei-nal  revenue  laws  of  the  United 
States,  and  therefore  no  special  tax  stamp  is  reijuired  to  be  taken 
out,  under  these  laws,  for  the  sale  of  such  eider. 

(2)  IJevei-ages  called  "cider"  which  are  not  made  from  "ap- 
ples," but  are  "the  fermented  juice  of  some  other  fruit,"  to 
which  neither  spirits,  wines,  nor  alcoholic  liquors  of  any  kind 
have  been  added,  are,  in  contemplation  of  the  internal  revenue 
laws,  not  cider,  but  wine,  and  persons  selling  them  are  required 
to  pay  special  tax  as  liquor  dealers. 

(;{)  Beverages,  under  whatever  name  sold,  which  are  "com- 
jiounded  with  water,  syrups,  alcohol  and  fruit  flavors,"  are  com- 
pounds of  distilled  spirits  within  the  meaning  of  the  third  para- 
graph of  Sec.  3244  R.  S.,  and  persons  making  them  for  sale  are 
required  to  pay  special  tax  as  rectifiers,  and  also  special  tax  as 
liquor  dealers  for  selling  them,  and  all  other  persons  who  sell 
them  are  required  to  pay  special  tax  as  li(i\ior  dealers. 

Treasury  Decision,  i8po. 


RECTIFIERS.— 

Rectifiers  who  have  paid  special  tax  as  "Rectifiers  of  less 
than  500  barrels,"  and  who,  during  the  same  special  tax  year, 
desire  to  increase  their  product,  should  make  application  to  the 
Collector  of  Internal  Revenue  for  a  new  special  tax  stamp  of  the 
denomination  of  $200. 

The  payment  of  a  special  tax  by  a  rectifier  confers  no  right 
to  sell  spirits  either  of  his  own  rectification  or  otherwise.  To 
enable  him  to  sell,  the  rectifier  must  pay  a  special  tax  as  dealer, 
either  wholesale  or  retail,  or  both,  according  to  the  (juantities 
s\hich  he  may  desire  to  sell. 

Manufacturers  of  wine  from  grapes  grown  in  the  United 
States  are  held  not  to  incur  special  tax  as  rectifiers  by  reason  of 
injecting  carbonic-acid  gas  into  such  wine,  or  adding  to  the  wine 
[iroof  spirits  necessary  to  its  preservation,  not  exceeding  ten 
per  cent,  or  rock  candy. 

Purely  medicinal  bitters  must  be  stamped  under  Schedule  A ; 
but  alcoholic  bitters,  sold  or  used  as  beverages,  can  only  be  made 
by  rectifiers. 

Liquors  put  up  and  exposed  tot  sale  bearing  labels  such  as 
Medicated  Bourbon  Whisky,  Port  Wine  Medicated,  Peach  Brandy 
Bitters,  with  nothing  else  upon  the  label  except  the  dose  pre- 
scribed, even  though  stamped  under  Schedule  A,  are  not  so  taken 
from  the  category  of  beverages  and  licpiors  and  placed  in  the 
(■ategory  of  medicinal  articles  as  to  relieve  the  vendor  from  the 
liability  to  pay  special  tax  as  a  liquor  dealer,  or  the  person  who 
prepares  them  from  special  tax  us  a  rectifier. 


238  INTERNAL   REVENUE. 

Sliould  a  nMlillcr  wish  to  dump  a  packa};t'  from  wliiih  a 
portidii  of  tlif  spirits  iiavt-  Ik-cii  sold  by  him  as  a  whoh-salc  liquor 
dealer,  he  will  make  apiilicatiou  on  Form  Uli  for  a  slamip  to  cover 
ihe  spirits  remaiiiiiij;  in  the  package,  ami  attach  said  stamp  as 
hereinbefore  required. 

He  will  then  transfer  such  packafte  to  liimself  as  a  rectilier, 
reporting;  such  transfer  on  his  hook  (Form  ."il'i,  after  which  the 
notice  on  Form  Vl'l  may  be  given  in  the  usual  manner. 

The  addition  to  distilled  spirits  of  any  coloring  matter  or 
foreign  substance  which  in  any  way  changes  the  character  of 
the  si)ii  its  or  lemains,  incorporated  therein,  is  regarih-d  as  recti!! 
cation. 

A  rectifier  who  is  also  a  retail  dealer  may  transfer  the  goods, 
rectified  by  himself  as  a  rectilier,  to  himself  as  retail  liquor 
dealer,  without  rendering  himself  liable  as  a  wholesale  liquor 
dealer. 

A  distiller  of  grape  brandy  is  not  authorized  to  luix  spirits 
produced  froiu  grain  in  his  product,  except  as  a  rectifier. 

WHEN  TAX  DUE.— 

Sec.  3237. — All  .si)etial  taxes  become  duo  on  the  first 
of  July  in  each  year,  or  at  the  time  of  commencing  business. 
In  the  former  case  ta.\  must  be  jtaid  for  one  year  ami  in  the 
latter  case  from  the  first  day  of  the  month  in  which  tlie  busi- 
ness is  commenced  to  ilic  first  day  of  July  f(dlo\ving. 

MUST  PAY  TAX  BEFORE  COMMENCING  BUSINESS.— 

Sec.  .■?242  (/.-  No  |iers(m  siiall  carry  on  the  business  of  a 
rectifier,  wholesale  or  retail  lii|ii<)r  dealer,  wholesale  or 
retail  dealer  in  malt  li(|iiors.  or  manufacturer  of  stills,  with- 
out first  paying  the  special  lax,  ov  the  business  of  distiller 
without  first  giving  the  rer|uired  bond,  tinder  ]>enalty  of  fine 
not  exceeding  i^."), (>()()  and  itiiprisonment  not  exceeding  two 
years,  ami  forfeiture  of  proix'rty. 

TAX  MUST  BE  PAID  BY  LAST  DAY  OF  MONTH.— 

Fvery  special  taxjiayer  making  a  sworn  retin-ii  on  I'orm  11 
within  a  calendar  mtuith,  when  his  liability  began,  thereby  escap 
ing  TiU  per  cent,  jienalty.  must  jiay  the  tax  not  later  than  the  last 
(lav  of  that  m(Uith.  If  he  jiostpones  jiaynient  to  a  lalei-  period  lie 
beiomes  liable  to  criminal  iirosecuti(ui. 

Treasury  Decision,  October  vy,  ;<Sp<!f. 


SPECIAL   TAXES.  239 

RETURN  REQUIRED  FROM  PERSONS  LIABLE  TO  TAX.— 

Every  person  or  firm  liable  to  special  tax,  must,  before  com- 
mencing business,  tile,  and  thereafter  wliile  thus  liable,  not  later 
than  the  30tli  day  of  June  of  each  year,  again  file  with  the  col- 
lector, or  deputy  collector,  a  sworn  return  on  Form  11,  and  pay 
to  such  officer  the  amount  of  the  tax,  when  he  will  be  furuislied 
with  a  special  tax  stamp,  which  must  be  at  all  times  coiisjiicuouslN 
displayed  in  his  or  their  place  of  business. 

ONLY   ONE   TAX   FOR   CO-PARTNERSHIP.— 

Sec.  3234. — Auy  number  of  persons  in  co-partnership, 
doing  business  at  cue  place,  need  pay  but  one  special  tax. 

TAX  FOR  EACH  PLACE.— 

Sec.  3235. — The  payment  of  one  special  tax  does  not 
cover  business  at  more  than  one  place,  but  goods  may  be 
stored  in  other  places. 

LIQUOR  DEALER  MUST  PAY  TAX  FOR  EACH   PLACE   OF  BUSI- 
NESS.— 

\Vhere  a  place  of  business  is  established  at  which  offers  to 
sell  licjuors  are  made,  special  tax  is  required  to  be  paid  therefor, 
even  though  no  stock  of  liquors  is  kept  there  and  the  orders  re- 
ceived there  are  sent  to  another  place  and  there  filled,  and  the 
liquors  are  shipped  from  the  latter  place  directly  to  the  persons 
ordering. 

Treasury  Deeision,  January  I'j,  iSgg. 

INTERNAL  REVENUE  STAMPS  ARE  REDEEMABLE  ONLY  FROM 
PROPER  PERSONS.— 

Collectors  of  internal  revenue  are  the  only  persons  author- 
ized to  sell  stamps,  and  they  are  prohibited  from  selling  them 
to  other  than  manufacturers  of  or  dealers  in  specified  articles, 
«  ho  are  required  to  affix  the  same  to  said  articles  as  evidence  of 
the  payment  of  taxes  due  thereon.  Such  manufacturers  or  deal- 
ers are  not  authorized  to  sell  these  stamps  or  to  use  them  for  any 
purpose  other  than  that  provided  by  law.  They,  or  their  legal 
representatives,  may  have  such  stamps  redeemed  or  an  allowance 
made  therefor,  under  the  conditions  and  in  the  nuinner  prescribed 
by  law,  but  such  redemption  or  allowance  must  be  based  upon 
Ihe  legal  rights  of  the  holder  of  such  stamps  and  his  possession 
of  them  for  authoi'iy.ed  i)urposes.  If  he  ])urchased  them  fiom 
one  not  authorized  to  s(dl  them,  or  acquired  (hem  in  any  manner 
not  contemplated  by  law,  or  for  a  use  or  purpose  not  prescribed 


-"*  INTERNAL   REVENUE. 

Treasury  Decision,  April  8,  1898. 
DEATH   OK  REMOVAL   OF   TAXPAYER.- 

-aid,     Aud  ,„  case  „r  k.,„„v.,|  ,„  „u ,.,•  |,|„,,,  ,,,,  ,    .'' 

;;;;;;;.';;;r ^  """'°^  " '-" "-  •■'-'•  »uwu;  ;:;■;; 

NO   ADDITIONAL  TAX   FOR   CHANGE   OF   FIRM - 

i/«//cd  ^/<,/«  r..  Davis,  3^  I,,,.  A>,,,  /,.,,'  ^^ 
CANNOT  RESTRAIN  COLLECTION  OF  TAX.- 

fi,.,.  ^r""  ^^'^/•~^'^'"  ^'"•t  to  restraiu  th.  asscssna-n.  .„•  .oll.c- 
^".n  of  .,n.  „.,  ,,„  I,,.  u.ainuuued  iu  aiiy  .ourl. 

LIEN  FOR  TAXES.— 

S.r.  ;iJ,s(i._lf  auv  per.s<.ii  liable  t. ,  pay  ai.v  ta.x  ue«IeHs 
"  '<•  uses  to  pay  th.  san..  af,..,.  .1..,.,,,.,,.  .iH/a.uouut    h-. 
b.  a  l.eu  .a  favor  <.f  th.  r„,i,.,l  s.atcs  fro„.  tlu-  ti   "^^  i, 
tl.  a«>H.s„.„ent  lis,   .as  ........iv.-i   by  the  n.lleHor.  o^  '  ^ 

■M.tlu.nv,.s..p,...vhl.d,un,ilpaid.iu-nall,.,.,,,...,.,va.i 
n^^li.s  (n  pr„p,.r,y  b.-lnnoinj.  ,..  sn.h  iM.rsuM. 

WHAT  LIEN  FOR  TAXES  COVERS- 

United  Stales  vs.  Pacific  R.  A'..  ^  DiV/om  71. 
LIMITATION  OF  ACTION  FOR  RECOVERY  OF  TAXES.- 

S.r.  .t-'T.-N,,  sui)  .„•  pr,Mv..<lii.-  fur  tl„.  n-rovcrv  ..f 
^"u  '""■'•>ial.axall,-,.,lioliav,.b..onm-o,nM.uslv,.rill,..rallv 
a««.«se,l  or  ,  oil...  ,..,!.  ,„•  of  any  penalty  alk-ged  lo  Lav,- b,.-n 


LIST   OF    COLLECTORS'    OFFICES.  241 

collected  without  authority,  or  of  any  sum  alleged  to  have 
been  excessive  or  in  any  manner  wrongfully  collected,  shall 
be  maintained  in  any  court  unless  the  same  is  brought  within 
two  years  next  after  the  cause  of  action  accrued. 


CHAPTEll     VI. 


GENERAL  LAWS  AND  REGULATIONS. 


INTEPNAL    REVENUE    COLLECTION    DISTRICTS    IN    THE    UNITED    STATES,   WITH 
LOCATION   OF  COLLECTORS'  OFFICES. 


ALABAMA.— Collector's  office,  Birmingham. 

.1I/.1SK:.4.— Consolidated  with  Oregon,  collector's  office.  Portland,  Oreg. 

-IR/ZOJV.l.— Consolidated  with  New  Me.xico.    Collector's  office,  Santa  Fe.  N.  Mex. 

-iRK.lJVS-lS.— Collector's  office.  Little  Rock. 

C.lI/IF0RiVI4.— First  district,  collector's  office,  San  Francisco;  lourth  district, 
Sacramento. 

COI.OKADO.— Collector's  office,  Denver. 

COiViVEGTICUT.— Collector's  office.  Hartford. 

DBI/Air^BB.— Consolidated  with  Maryland.    Collector's  office,  Baltimore.  Md. 

DISTRICT  OF  COLPJ/BI.l.— Consolidated  with  Maryland.  Collector's  office, 
Baltimore.  Md. 

FI/OKID.l.— Collector's  office,  .Jacksonville. 

GEORCrJ.1.— Collector's  office,  Atlanta. 

IC.IHO.— Consolidated  with  Montana.    Collector's  office,  Helena,  Mont. 

/LLIiVOiS.— First  district,  collector's  office,  Chicago;  fifth  district,  Peoria:  eighth 
district,  Springfield;  thirteenth  district,  Cairo. 

INDIANA— Sixth  district,  collector's  office,  Lawrenceburg;  seventh  district 
Terre  Haute. 

INDIAN  rEH/f/roflr.— Oon.solidated  with  Kan.sas.  Collector's  office,  Leaven- 
worth. Kansas. 

;0UM.— Third  district,  collector's  office.  Duhuiiue;  fourth  district,  Burlington. 

K-lAfS-lS.— Collector's  office,  Leavenworth. 

KEiVrUCKT.— Second  district,  collector's  office,  Owensboro;  fifth  district,  Louis- 
ville; sixth  district,  Covington;  seventh  district.  Lexington;  eighth 
district.  Richmond. 

L0U/Sr.4JV.4.— Collector's  office.  New  Orleans. 

A/.4/JVE.— Consolidated  with  New  Hampshire.    Cnllector'sofflce,  Portsmouth,  N,  H 

16 


L'42  INTERNAL   REVENUE. 

MARYLAND.— VnWwUir'ti  oflli-o,  BHltlmoro. 

.W.4SS.4<7/rSKrr$.-f«llcctor's  ofllco.  Boston. 

Af/CHJO^iV.— First  district,  collector's  office,  Detroit;  fourth  district,  ^r^nd 
Kaplds. 

A<?.\'iVES0r.4.— Collector's  office,  St.  I'aul. 

M/SS/SS/r/'/.— t-'onsolldatcd  with  I»ulsnna.    Collector's  office.  Now  OrU'Uiis,  La. 

MiSSOU/l/.-Flrst  district,  collector's  office,  SU  Louhi;  sixth  district,  Kansas  City 

.W0AT.UV.4.— Collector's  office.  Helena. 

iVf;i?«.l.SK'^.— Collector's  office.  Omaha. 

A'EVXDjI.— Consolidated  with  fourth  district  of  CallforAla.  Collector's  offllce 
Sacramento,  Cal. 

JVEir  JM.Wr.'<////?K.— Collector's  office.  Portsmouth. 

Afir  Jt'/iSET.— First  district,  cx)llccU)r's  office.  Camden,  fifth  district.  Nowark. 

HEW  3fi;XfC0.— Collector's  office,  Santa  Fe.  ' 

AEH' rORK.- First  district,  collector's  office.  Brooklyn;  second  district.  New 
York;  third  district.  New  York;  fourteenth  district,  Albany;  twenty- 
first  district  Syracuse;  twenty-elithth  district.  Rochester. 

NORTH  C^R<iL/.V.4.— Fourth  district,  collector's  office.  Kaleigh;  fifth  district, 
Salisbury. 

NORTH  D^IiOT.4. -Consolidated  with  Nebraska.    Collector's  office,  Omaha.  Neb. 

OH/0.— First  district,  collector's  office,  Cincinnati;  tenth  district,  Toledo;  eleventh 
district,  Springfield;  eighteenth  district.  Cleveland. 

OKX/jlHO.W/l.— Consolidated  with  Kansas.    Collector's  office,  Leavenworth.  Kas. 

OREGOJV.— Collector's  office,  Portland. 

PES'iVSrZ-r.4A''/^.— First  district,  collector's  office,  Philadelphia;  ninth  district, 
Lancaster;  twelfth  district,  Scranton:  twenty-third  district.  PItt.sburi;. 

RHODE  7.SL.4iV/).— Consolldaled  with  Connecticut.  Collector's  nince.  Ilartfoni 
Conn. 

SOUTH  ('.4no/>/W.4.— (Collector's  office.  Columbia. 

SDl'Tll  fMK'')T.4.— Consolidated  with  Nebraska.    Collector's  office.  Omaha.  Ni'li 

TENNESSEE. -Hecond  district,  collector's  office,  Knoxvllle:  fifth  dlslrlri, 
Nashville. 

TiiX.(4S.-Thlrd  district,  collector's  office,  Austin;  fourth  district,  DallnK. 

t7T/lH.— C<msolidated  with  .Montana.    Collector's  office.  Helena.  Mont. 

rEB.VO.VT.— Consolidated  with  New  Hampshire.  Collector's  office,  Portsmouth, 
New  nampshlro. 

V7/fO/.V/.4— Second  district,  collei'lor's  office.  Pi'terslium;  8ixthdl>tricl,  LynchburK 

II'.4.s';y/.V';rOA'.— Consolidated  with  Oregon,    roliector's  office,  Portland,  Ori'i:. 

II'E.sr  r/Kr;;A'/.4.— Collector's  office,  Parkersburit. 

inSCl/.VS/.V.-Flrstdistrlct.  col  lector's  office. . Milwaukee ;  second  district.  Mttdl'on. 

iryO.W/JV«.— Consolidated  with  Colorado.    Collector's  office.  Denver.  Colo. 

CAUSES   OF  FORFEITURE.— 

(BK.SIDKS.  IN  .MOST  CASKS,  A  LIABIMTY  TO  FINE  ANI>  IMTRISON- 

MK.NT.) 
Distillers  and  wholesale  Liquor  Dealers. 

All  Distilled  Spirits,  IViucs  and  Otlicr  Apparatus,  and  the  Distillery 
Premises  shall  be  Forfeited: 


CAUSES    OF   FORFEITURE.  243 

1.  For  doing  business  without  giving  bond,  as  required 
by  law.     3242  a.) 

2.  For  refusal  to  give  new  bond.     (3260.) 

3.  For  defrauding  or  attempting  to  defraud  the  govern- 
ment of  its  tax.     (3257,  3281,  3453.) 

4.  For  refusal  or  omission  to  keep  the  required  books. 

5.  For  making  false  entries  in  the  required  books. 

G.  For  obliterating  or  canceling  entries  in  the  required 
books. 

7.  For  the  refusal  to  produce  said  books  for  the  inspec- 
tion of  revenue  officers.     (3305.) 

8.  For  carrying  on  the  business  of  distiller  after  having 
given  notice  of  intention  to  suspend.     (3310.) 

9.  For  removing  or  concealing  distilled  spirits  with  in- 
tent to  defraud.     (3450.) 

10.  Tax-paid  spirits  found  on  the  distillery  premises. 
(3288.) 

11.  Packages  of  distilled  spirits  not  having  thereon  the 
proper  gauge,  marks,  stamps  and  brands.     (3289,  3323.) 

12.  Distilled  spirits  unlawfully  removed  from  the  dis- 
tillery or  from  the  distillery  warehouse.     (3299,  3453.) 

13.  Distilled   siiirits  removed  after  sunset  and  before 
sunrise.     (3327.) 

14.  Distilled  spirits  shipped  or  removed  under  a  false 
name.     (3449.) 

15.  Packages  of  spirits  having  thereon  imitation  stamps 
or  counterfeit  stamps.     (3310  a.) 

16.  Distilled  spirits  shipped  for  export,  and  voluntarily 
relanded  in  the  United  States.     (3330.) 

17.  Adding  any  substance  to  create  fictitious  proof. 
(3252.) 

18.  Emptied    packages    having    thereon    the    marks, 
stamps  and  brands.     (.3324,  3455.) 

All  Horses,  Carts,  Boats  and  other  Conveyances  shall  be  Forfeited: 

1.  Used  in  unlawfully  removing  distilled  spirits.    (3327.) 

2.  Used  in   conveying  emptied  packages   having  the 
stamps,  marks  and  brands  thereon.     (3324.) 


■2U  INTERNAL   REVENUE. 

3.  I'scd  in  carrvinn  iiiiilcrial  to  a  distillery  which  has 
Ddt  up  the  nMiuircd  sijjii.     (iJliT'.t.) 

4.  Any  vessel  on  wliieh  distiilinl  spirit-s  have  be<'n 
siiipi»e(l  for  export,  and  from  wliich  sudi  spirilj*  have  been 
voliinLarily  relande<l  in  the  United  States.     (3330.) 

.").  AN'iiose  ownei',  ayt'iit  or  master  conniNt's  at  any 
ehanjic  in  spirits  exjiorled  on  iiis  vessel  (;'.;!;!(•);  or 

a.  Who  Unowinjily  abets  the  fraudulent  collection  of 
drawback  on  spirits  shijiped  on  his  vessel.     (3330.) 

Rectifiers. 
1.  Kectifiers,  who  carry  on  their  business  without  liav- 
in^'  paid  the  special  ta.\,  forfeit  all  ilistilled  sjiirits,  wines, 
apparatus,  and  jiersonal  ]»roperty  found  on  the  rectifyinj:; 
ltremi.ses.     (32S1.) 

2.  Packajjps  of  rectitied  spirits  sent  out  without  beinj; 
frau^ed,  marked  and  stamjted  as  reipiired  by  law,  are  also 

fnif.ited.    [Xvs.i,  :?2;{2,  34.')(;.) 

HOW   TO    ASCEETAIN    TAXABLE    GALLONS    ON    REGAUGE— EX- 
AMPLES.— 

(1)  A  packafre.  the  ori<;inal  contents  of  wliicli  wt-ri-  ."((  wine 
fjallons,  .'")((  p?()(if  j^allons,  and  ."ill  taxalilr  ;;all<ins.  wlini  I'f^'aiificd 
after  rcmaiiiiny;  in  wai-t-liouse  ;!."i  nionllis  is  found  to  cdntain  4") 
wine  j^'aljons  and  4."  proof  jrailoiis.  Tiic  taxalilc  ^;alli>ns  in  this 
case  are  4."),  ami  the  tax-paid  stani]i  will  n-iircsml  4."i  f;alions. 

(2)  A  pa(ka;j;e,  tlie  oiifjinal  contents  of  which  were  tlu-  same 
as  the  foregoiuK.  remaining;  in  warehouse  the  same  leu;illi  of 
lime,  is  foiiiid  npon  re^'an^re  to  contain  only  40  wine  and  40.4H 
jiroof  t;a]lons.  The  maximum  allowancf  in  this  case  is  7..")ll  proof 
uailons.  1  irdnctiu;:  lliis  aiiioiint  from  tlu'  iiri;.Mnal  ])roof  };alions 
leaves  42. .'"lO  ]iroof  t^aJlons  and   12..')  laxahlc  j^allons. 

(^)  A  ]iackaf;c,  o!'i;:inal  contents  and  period  in  warelionse 
same  as  fore<;oin;;.  is  found  on  re;;an;;('  lo  coiilain  Ki  \\iiic  ^jal 
Ions,  4."».0S  proof  ;tallons.     The  laxabh*  (gallons  contents  are  Hi. 

(4)  A  jiackap',  original  contents  4.">  wine  j;alliins,  l."».l.">  proof 
;;allons,  4.">.4  taxable  <;allons,  upon  re};aiij:e.  after  remainin;^  in 
warehouse  :?0  f-  months,  is  foiiml  to  contain  :^7  wini-  jrallons. 
^T.'M  ]iroof  }:allons.  The  loss  in  this  case  beiny:  excessi\e.  the 
loss  allowed  by  law  (7  fiallonsi  beiii;:  deducted  from  the  original 
proof  nations  contents  Olives  liS.l.l  ju-oof  ;;allons.  or  ."is. I  ;;allons 
on  which  the  tax  is  to  be  paid. 

("»)  ,\  jiackap'  of  :tS  pdlons'  capacity,  containing  ori};iiially 
r>2..'")t)  proof  gallons,  when  ropaiiped.  after  remaining  in  warehouse 


SPECIAL    TAX   RECORDS.  245 

3+  mouths,  is  found  to  contain  51.43  proof  gallons.  The  statute 
jiermits  an  allowance  of  only  0.75  of  a  proof  gallon  for  the  loss 
in  this  case,  as  the  capacity  of  the  cask  is  less  than  40  wine  gal- 
lons; therefore,  the  tax  should  be  paid  on  51.75  proof  gallons,  the 
taxable  gallons  being  51.7. 

It  will  be  observed  that  in  cases  where  the  loss  exceeds  the 
statute  lin:il  the  jjroof  gallons  iijion  which  tax  is  due  may  be 
ascertained  by  deducting  the  maximum  allowance  from  the  ac- 
tual loss  and  adding  the  remainder  to  the  present  proof  gallons 
contents.  Thus,  referring  to  example  No.  2  above,  9. (JO — 7.50= 
2.10;  2.10+40.40=42.50. 

SHORTAGE  IN  PACKAGES  OF  LIQUORS.— 

Certain  ](ackages  of  whisky  were  inspected  and  gauged  at 
the  distillery,  marks  and  brands  placed  thereon  by  the  United 
States  gangers,  and  the  taxes  paid.  Upon  being  I'egauged,  some 
mouths  later,  at  another  place,  it  was  found  that  there  was  a 
shortage  in  each  package,  and  that  the  contents  of  each  package 
were  below  the  proof  indicated  by  the  marks.  Held,  that  these 
facts  were  no  evidence  that  the  United  States  had  been  in  any 
manner  defrauded,  and  did  not  justifv  the  forfeiture  of  the 
whisky,  under  §  3289. 

U.  S.  vs.  Fourteen  Packages  of  Liquor,  '^tb  U.  S.  Circuit  Court, 
1895- 

SPECIAL   TAX— INGWER    LIQUEUR.— 

Ingwer  li(jueur,  composed  of  alcoholic  liquor  and  sugar,  with 
a  flavoring  of  ginger,  is  not  a  medicine  under  whatever  label  it 
may  be  sold,  but  belongs  in  the  general  class  of  li(ineurs  or  cor- 
dials, for  the  manufacture  of  which  for  sale  the  special  tax  of  a 
rectifier  must  be  paid,  and  for  sale  of  which  the  special  tax  of  a 
liquor  dealer. 

Treasury  Decision,  January  4,  iSgg. 

LIST  OF  TAXPAYERS  KEPT.— 

Sec.  3240. — Collectors  are  required  to  keep  conspicu- 
ously in  their  offices  for  ])ul)lic  inspection,  an  alpliabetical 
list  of  the  names  of  all  persons  paying  special  taxes  in  their 
districts. 

SPECIAL    TAX   RECORDS   CANNOT   BE    USED    AS   EVIDENCE   IN 
STATE  COURTS.— 

Records  in  a  collector's  office  relating  to  sj)ecial  taxpayers 
are  based  on  returns  made  by  those  persons  under  compulsion  of 
law  for  the  sole  purpose  of  raising  revenue  for  the  United  States. 


240  INTERNAL   REVENUE. 

< '(»ll('ct(irs  arc  not  in'riiiitlt'*!  to  send  out  tlu'sc  rci'ords,  (ir  copies 
tlii'ieof  for  use  ajjainsl  the  special  taxpayers  iu  ciscs  not  arisiuy 
uuder  the  laws  of  the  United  States. 
Treasury  Decision,  Tcb.  2^,  1898. 

IMITATION  STAMP.— 

Sec.  iWK)  (/. — Nu  iieison  .><liall  aUix  or  cause  to  lie  aOixed 
to  or  ui)oii  any  cask  or  package  contaiuiug  or  iiiteuded  to 
coutaiii,  distilled  Ki)iritJi  auy  iiiiitatiou  staiup,  label,  de- 
vice, or  token,  in  the  siiniiitnile  or  likeness  of,  or  tiiat  has  the 
reseinlilance  or  ;;cneral  appearance  of  any  internal  revenue 
stamp  required  by  law,  on  penalty  of  forfeiture  (»f  the  goods 
and  fine  and  iniprisoninent. 

STAMPS  MUST  BE  POSTED.— 

Sec.  '.\'2'.'tU. — All  slanijis  (lenolin;^  the  jjayineiit  of  special 
taxes  ninst  be  kept  cons]iicnousIy  jxisted  in  tiie  plai-e  of  busi- 
ness taxed,  under  penalty  equal  to  tJix  and  costs. 

BXJPLICATE  STAMPS  FOR  PACKAGES  OF  SPIRITS  FROM  WHICH 
STAMPS  HAVE  BEEN   LOST   OR  DESTROYED.— 

Section  :{."!l."i,  JJevised  Statutes,  authorizes  the  Ciini- 
niissioner  of  Internal  Revenue,  under  such  regulatious  as  he 
may  jtrescribe,  with  the  approval  of  the  Secretary  of  the 
Treasury,  to  issiu'  stamps  for  restamping  j)acka;jes  of  dis- 
tilled spirits  which  have  been  duly  stamped,  but  from  which 
the  stamps  have  liecn  lost  or  destroyed  by  unavoidable  acci- 
dent. 

CASKS  — 

Sec. .'{;{!'."). — No  person  shall  Imy  or  sell  any  cask  or  pack- 
age with  the  inspection  marks  thereon,  after  the  .same  has 
be<>n  used  for  distilled  s)iirit.8. 

OFFICER   MUST   NOT   DIVULGE   SECRETS.— 

Sec.  .'il(i7. — No  ofhcer  «»r  employe  of  the  United  States 
shall  divulj^e  or  make  known  in  any  manner,  except  as  jiro- 
\  ided  by  law,  the  operations,  style  of  wurk,  or  ajiparatus  of 
any  manufacturer  or  )>r<Mlncer  visited  by  him  in  the  dis- 
<  liar;,'e  of  his  oilicial  duties,  or  the  amttunt  or  source  of  in- 


GENERAL   LAWS.  247 

come  or  profits,  losses,  or  expenditures,  shown  in  any  return, 
under  penalty  of  fine  not  exceedino'  |1,000,  or  imprisonment 
not  exceediuo-  one  year,  and  dismissal  from  office. 

SIGNS.— 

Sec.  3279. — Distillers,  rectifiers  and  wholesale  liquor 
dealers  shall  keep  conspicuously  posted  on  the  outside  of 
their  place  of  business  a  plain  sign  with  the  name  of  the 
firm  and  business.  The  letters  on  such  sign  must  be  not 
less  than  three  inches  in  length  and  of  a  proportionate  width^ 
painted  in  oil  colors  or  gilded. 

FALSE  SIGNS.— 

Sec.  3279. — No  one  not  a  distiller,  rectifier  or  wholesale 
liquor  dealer  who  has  complied  with  the  law,  shall  put  up 
any  sign  indicating  that  he  is  authorized  to  carry  on  such 
business. 

FALSE   NAME  OB  BRAND.— 

Sec.  3449. — No  person  shall  ship,  transport,  or  remove 
any  spirituous  or  fermented  liquors  or  wines  under  other 
than  the  proper  name  or  brand  known  to  the  trade,  under 
penalty  of  forfeiture  and  fine. 

REMEDY  IN  CASE  OF  ILLEGAL  ASSESSMENT.— 

The  proper  course,  in  a  case  of  illegal  taxation,  is  to  pay  the  tax 
under  protest  or  with  notice  of  suit,  and  then  bring  an  action 
against  the  officer  who  collected  it.  The  statute  law  of  the 
United  States,  in  express  terms,  gives  a  party  who  has  paid  a 
tax  under  protest  the  right  to  sue  for  its  recovery. 

Pollock  z's.  Fanners'  Loan  &  Trust  Co.,  1^8  U.  S.  6op. 

OFFICERS   MAY   ENTER   PREMISES— OBSTRUCTING   OFFICERS- 
PENALTY.- 

Sec.  3177. — Any  collector,  deputy  collector,  or  inspector 
may  enter,  in  the  daytime,  any  building  or  place  where  any 
articles  or  objects  subject  to  tax  are  made,  produced,  or  kept 
within  his  district,  so  far  as  it  may  be  necessary,  for  the  pur- 
pose of  examining  said  articles  or  objects.  And  any  owner 
of  such  building  or  place,  or  person  having  the  agency  or 


248  INTERNAL   REVENUE. 

sii|tcrinttMi(l<'Uc«>  <>f  I  lit-  saiiu',  wIki  rcfusi's  to  admit  such 
nlliccr,  «ir  to  siitTcr  liiin  to  fxaiiiinc  siicli  arliilc  or  ailii  lis, 
sliall,  for  cvi-ry  siitli  refusal,  furfcii  s.MIO. 

PROPRIETORS  MUST   NOT   EJECT  OFFICERS.— 

(ttViicrs  iiiiist  lijivt'  fi-cc  and  itcacfablf  t'}j;r«'ss  as  wi-ll  as  in 
■;rcss  to  Ilic  places  \\  liei-e  tliey  are  autliiiri/.ed  (o  make  exainiini 
tion,  and  (lie  pi'diirit-iors  liave  no  ri;;iit  (ti  eject  tlieni. 

United  States  vs.  Afosely.  13  Int.  Kn:  Kee.  8. 


CIlAl'TKi:     \\{. 


KEGULATIONS  KEVEKSEl)  \^\  C01KT8. 


REDUCTION   IN   PROOF    DOES    NOT   REQUIRE   CHANGE    OF    OR- 
IGINAL STAMPS,   ALTERATION   OF   MARKS   AND  STAMPS.— 

•Iiilm  KardenlieiiT  was  arrested  for  violation  of  internal  ri  ve- 
nue laws  in  that  he  had  olililerafed  a  portion  of  the  ^rovernincnt 
ins|iection  mark  un  certain  barrels  of  distilled  spirits  and  had 
used  <asks  ha\in}i  thi-reon  I'nited  States  internal  revenue  in 
spcction  marks,  showin;;  (lisiilled  spirits  of  llt.">  de;:rees  proof  to 
be  containetl  theii-in.  for  the  |inr|iose  of  selling'  <listilled  sjiiiits  of 
11)1'  de^n-ees  proof. 

Un  demurrer  to  the  indictment  .lud^;e  Tha.ver  (d  the  I'niled 
States  District  Court  for  Jlissouri  held; 

(1)  The  "obliteration"  of  a  jioition  of  a  j,'overnnient  insjicc 
tion  mark  or  stamp  is  a  "chan^^e  or  alteration"  lher<'of,  within 
the  meaning;  of  Revised  Statutes  I'nited  States,  section  '\'.\'li\. 

Il'l  .\n  informali(ui  for  iisin;;  casks  or  packa;;es  |U'eviousl_v 
inspected  for  the  .sale  of  other  spii-its.  or  spirits  ol  ditVerenI 
ipialitv  from  thos(>  contained  in  them  at  the  time  of  inspection, 
must  show  that  th<'  chan;;e  was  brouuht  about  bv  tilling  them 
with  other  spirits  .'ifter  llu;  ori;;inal  contents.  <M'  a  part  thereof, 
Iuk)  been  withdraw u.  The  reduction  in  jiroof  may  have  been 
due  to  natural  causes  or  to  the  addition  of  water,  in  whicli  cases 
no  wron;;  would  be  done  the  jrovernmi-nt.  The  ]ienalty  is  im- 
posed for  the  doin^  of  some  act  whcTcby  the  ;;overnment  is  or 
max   be  defrauded. 

Sec  5  Fed.  Rtp.  1S8.  and  also  14  Fed.  Rep.  569. 


REGULATIONS   REVERSED   BY    COURTS.  249 

PROOF   CAN   BE   REDUCED   WITHOUT    CHANGING   THE    GAUGE 
APPEARING   ON   ORIGINAL   STAMP.— 

A.  dral'  &  Co.  of  St.  Louis,  Mo.,  \\itlidrew  a  package  of  dis- 
tilled si)irits  as  contaiiiiug  30^  gallons  of  107  proof,  and  it  was  so 
marked.  Subsequeiitly,  ou  beiug  gauged  b.v  a  revenue  officer,  it 
showed  -i^H  gallons  at  11/ 1  proof  and  was  not  remarked.  Action 
was  brought  in  United  States  District  Court  of  Illinois  to  forfeit 
the  case  under  section  328!)  of  United  States  Revised  Statutes, 
The  case  '\\as  dismissed  and  the  package  released  to  the  owners 
by  Judge  Allen,  who  held: 

(1)  Congress  has  laid  down  the  law  defining  the  marks  and 
stamps  that  shall  be  i)laced  on  packages  of  distilled  spirits  at  the 
time  they  are  produced  and  withdrawn,  and  has  neither  prohib- 
ited the  reduction  in  proof  or  volume  of  si)irits  in  the  original 
package,  nor  provided  for  any  additional  marks  in  the  event  it  is 
reduced. 

(2)  The  commissioner  of  internal  revenue  cannot  by  regula- 
tion require  such  additional  marks,  and  the  original  marks  and 
stamps  are  still  the  ])roper  marks  and  stamjis  for  such  a  package. 

WHISKY     MAY     BE   SHIPPED   IN     AN     UNMARKED     AND    UN- 
BRANDED   OVERCASK.— 

Stege  &  Coldeway  of  Louisville,  Ky.,  shipped  whisky  in  a 
properly  branded  keg  inside  a  sugar-barrel  to  Salem.  Ind.,  and 
were  indicted  in  United  States  Circuit  Court  at  Indianapolis  for 
violation  of  United  States  Revised  Statutes,  section  3449.  The 
indictment  was  quashed. 

The  Court  held: 

(1)  Section  3449,  R.  S.,  is  highly  penal  and  must  be  strictly 
construed.  The  keg  of  whisky  was  a  lawful  subject  of  commerce. 
The  government  had  no  further  claim  upon  or  interest  in  it. 
The  statute  does  not  make  it  an  offense  to  ship  goods  which  are 
lawful  subjects  of  commerce  simply  because  they  are  shipped  in 
an  unmarked  or  unbranded  box  or  barrel,  if  the  contents  inclosed 
therein  have  paid  the  proper  tax,  and  the  proper  name  or  brand 
known  to  the  trade  as  designating  the  kind  and  quality  of  the 
contents  is  afifixed  ui)on  the  cask  or  package  within  sucli  box  or 
barrel. 

(2)  The  purpose  of  the  act  was  to  prevent  the  use  of  a  false 
name  or  brand  in  making  shipment,  and  the  having  no  name  or 
brand  is  not  covered  by  it. 

(3)  That  the  act  was  done  to  deceive  the  citizens  of  Salem  is 
immaterial.  There  is  no  statute  which  makes  such  intent 
criminal. 

DISTILLER    NEED    NOT    PAY    EXCESS    FOR    PORTION    OF    FER- 
MENTING  PERIOD.— 

Circular  238  fixes  and  defines  the  daily  producing  capacity  of 


250  INTERNAL   REVENUE. 

a  distillt'iy  l>y  usiny  the  average  capaiity  of  the  fennentiuK 
Iii'iiod.  So,  if  the  ferincutiii}^  period  is  three  days  and  the  pro- 
ducint;  lapaiily  is  ."iOO  fushels  of  j;raiu  the  hist  day,  500  the 
second  day  and  I'UO  the  third  day,  the  average  for  tho  three  days 
would  be  400  bushels,  and  circular  238  Diakes  this  average  the 
daily  capacity. 

If  any  grain  is  used  iu  excess  of  the  estimated  capacity  of 
the  disiillery  au  assessment  is  made  of  $1.10  for  every  proof 
gallon  of  such  excess,  although  no  credit  is  given  if  less  than  the 
full  capacity  be  used.  I'lider  this  rule,  if  the  liist  two  days  of 
the  fermenting  jieiiod  came  in  one  month  and  the  last  day  in  the 
next  month,  the  distiller  woiiltl  have  to  pay  for  the  excess  used 
in  the  hrst  month  over  the  estimated  producing  capacity,  though 
no  credit  would  be  received  for  the  delicieucy  used  the  first  day 
of  the  next  month. 

hi  IS'.n  the  Chicago  Distilling  Company,  objecting  to  the 
above  rule,  brought  suit  against  Internal  Kevemie  Collector  Stone 
to  recover  the  excess  assessment  so  levied  and  collected  by  him. 
ami  the  I'nited  Stall's  Siii>renie  Court  held:  That  nothing  lnit 
the  aveiage  cai)acity  of  a  (listillir\  was  intended  by  the  law,  and 
under  the  rule  fixed  the  distiller  is  subjected  to  an  unjust  mulct 
or  assessment  by  a  mere  fiction.  Having  paid  the  aasessmeut  it 
may  be  recovered  back  from  the  collector. 


ClIAl'TEK     VIII. 


EXI'OHTEHS. 


DRAWBACK  ON   EXPORTATION  — 

Sec.  ;;;!2!t.  -I»islille(l  spirits  uihhi  wliicli  all  taxes  have 
been  paid  may  be  exported,  with  the  privilepe  of  drawback 
ill  distiller's  original  i>aikages  of  imt  less  than  twenty  wine 
galluiis. 

FRAUDULENT   DRAWBACK.— 

Sec.  :!."!;!(l.  Nil  peisoii  shall  fraiidiileiit  1_\  claim  or  sei-k 
nridilaiii  an  allnwaiice  or  draw  back  hm  any  distllletl  s|>irits, 
or  framliileiil  l\    claim    a    greater   allowance   or  drawback 


EXPORTERS.  251 

than  the  tax  actually  paid  thereon,  on  penalty  of  triple 
amount  and  imprisonment  not  moi'e  than  ten  years. 

ALLOWANCE  FOR  LOSS   DURING  TRANSPORTATION.— 

Sec.  3330  b  (1). — Where  spirits  are  withdrawn  from 
distillery  warehouse  for  exportation,  an  allowance  may 
be  made  for  any  leakage  or  loss  by  any  unavoidable  accident, 
and  without  any  fraud  or  negligence  of  the  distiller,  owner, 
exporter,  carrier,  or  their  agents  or  employes,  occurring 
during  transportation  to  the  port  of  export. 

(2). — Where  the  spirits  are  covered  by  a  valid  claim  of 
insurance  in  excess  of  the  market  value  thereof,  exclusive  of 
the  tax,  the  tax  shall  not  be  remitted  to  1  he  extent  of  such 
excessive  insurance. 

REGATJGE   OF  SPIRITS   FOR  EXPORTATION.— 

When  distilled  spirits  upon  which  a  tax  has  been  paid  are 
exported,  they  are  to  be  regauged  at  port  of  exportation,  along- 
side of  or  on  the  vessel,  and  the  drawback  allowed  is  to  be  de- 
termined by  the  gauge  then  taken,  although  a  previous  gauge 
may  have  shown  a  greater  amount. 

Thompson  vs.  United  States,  142  U.  S.  4JI. 

RE-IMPORTED   DOMESTIC    WHISKY.— 

Domestic  whisky  which  has  been  exported  in  casks  and  then 
bottled  in  a  foreign  country,  when  reiraported  in  the  bottles  can- 
not be  classified  as  a  domestic  product  returned.  It  is  treated 
as  a  new  importation  on  which  duty  must  be  paid  as  on  foreign 
goods,  and  may  be  stoi'ed  in  customs  bonded  warehouse  for  a 
pel  iod  of  three  years  from  the  date  of  such  reimportation.  . 

Treasury  Decision,  February  8,  1898. 

ALLOWANCE    ON    REGAUGE    FOR     EXPORT    OF     RE-IMPORTED 
WHISKY.— 

Allowance  for  loss  by  evaporation  or  other  natural  causes  of 
rcimportod  whisky  in  custouis  warehouse  on  withdrawal  for  ex- 
poitation  after  two  years  frou  the  time  of  original  entry  cannot 
exceed  five  per  cent  of  the  original  gauge.  Such  whisky  is  sub- 
ject to  all  the  provisions  of  law  and  regulations  governing  im- 
poi-ted  mei'chandise,  and  for  that  reason  an  importer  is  not  en- 


I'nii  INTERNAL   REVENUE. 

lillfd  to  Ilic  privilege  y:riiiit('d  lo  distilliTs  tif  liiiviiifj  H|iirits  re 
yanjjt-d  aflt-r  tliitt'  ^('ars. 

Treasury  Decision,  August  w,  1898. 

LIMITATIONS  AS  TO  QUANTITY  TO  BE  WITHDRAWN   AND  DI- 
VISION  OF   CONSIGNMENTS.— 

Tile  iiiliTiial  ii'M-iiiic  ufticc  lidlds  llial  IIk-  Kinallcst  (|iiaiiiilv 
(if  spiriis  wliicli  iiia.\  l>i-  ciilcrcd  foi-  willidrawal  for  fXiiurt  ]iiif 
posi'S  iiiidrr  I  lie  luovisioiis  of  tin-  ai'l  »)f  Mardi  ;{,  lS'.t7,  is  the  i-oii 
tents  of  an  original  package  not  less  than  t<'U  taxable  pilloiiK; 
that  tlie  total  ipiantilv  of  spirits  witlidiawii  for  export  iiiiist  be 
bottled  and  cased  in  the  manner  presiribed  bv  the  rejjulatioiis. 
Series  7.  No.  L';!;  that  no  di\ision  of  an  entrv  into  two  or  more 
lots  lor  the  purpose  of  tax  jiavin;;  some  and  expoi-tin;;  others  is 
allowed;  that  the  total  ipiaiilii,\  of  sjiirits  wiliidrawn  from  a  dis- 
tillery warehoiisi-  for  export  as  aforesaid  must  in  all  rases  be  ex- 
ported, exceiii  in  the  case  of  a  (|nantity  left  over  too  small  to  be 
cased,  when  the  collectoi  of  internal  reventie  inav  accept  the  tax 
on  such  remnant  and  allow  it  to  be  used  with  other  tax  jiaid 
s]iirits  for  bottlinjr  purposes;  that  the  provisions  of  article  '24  of 
the  rejrulalions.  Sei-ics  7,  Xo.  4,  relative  to  a  division  of  a  con- 
sijxiiiiieiil  al  the  ]iort  of  expoit  wlien  bond  HI!  is  ;;iven.  ap]il\'  to 
spirits  boiilcd  foi- cxporl  :  that  spirits  bottled  for  ex|ioi-|  are  not 
allowed  to  be  held  in  the  boillin^'  wan-house  subject  to  orders  for 
cased  ^'oods  for  export,  for  the  i-eason  that  each  entry  for  with- 
drawal for  export  innsl  be  bona  tide — that  is,  the  order  for  such 
export  iioods  must  be  antecedent  to  the  entry  for  withdrawal; 
and.  lastly,  that  cased  floods  when  iirejiared  in  the  manner  jire 
scrilied  by  said  re;iulations.  Serii'S  7.  Xo.  'J:>,  must  be  immediately 
removed  from  the  disiillery  )ireinises.  and.  in  the  case  of  spirits 
cased  for  export,  the  same  must  be  imm<'diately  shipped  to  the 
port  of  exiiorl  consi^qied  to  the  collector  of  such  jiort. 

Trciisiiry  Decision.  Miirch  ir.  iSgS. 


BREWERS   AND   DEALERS   IN  MALT   LIQUORS.  253 
CHAPTER     IX. 

BREWERS  AND  DEALERS  IN  MALT  LIQUORS. 


REGULATIONS  FOR   DEALERS   IN  FERMENTED   OR   MALT   LIQ- 
UORS.— 

(The  term  ''iiialt  liquors"  embraces  beer,  ale,  porter, 
weiss  beer.) 


Every  ]jerson  who  sells  or  offers  for  sale  malt  liquors  in 
quantities  of  not  less  than  five  oallons  at  any  time,  but  who 
does  not  deal  in  spirituous  liquors  at  wholesale,  shall  be  re- 
garded as  a  wholesale  dealer  in  malt  liquors. 


Every  person  who  sells  or  oft'ers  for  sale  malt  liquors  in 
less  quantities  than  five  gallons  at  one  time,  but  who  does 
not  deal  in  spirituous  liquors,  shall  be  regarded  as  a  retail 
dealer  in  malt  liquors. 


Every  dealer  in  fermented  or  malt  liquors  must,  before 
commencing  business,  pay  the  special  tax. 


The  special  tax  stamp  should  always  be  posted  up  in  a 
conspicuous  place. 


It  is  important  for  the  dealer  to  carefully  inspect  every 
package  of  fermented  liquors  which  he  receives  on  his  prem- 
ises, and  note, 

A.  That  the  package  is  legally  stamped. 

B.  That  the  stamp  is  ])roperly  canceled. 

C.  That  the  ])a(kage  has  been  branded  by  the  brewer 
as  the  law  requires. 

D.  That  t  he  stamp  is  always  destroyed  when  the  pack- 
age is  put  on  tap. 


The  stamj)  must  be  fixed  upon  the  spigot-hole  in  the 
head  of  the  package,  and  the  spigot  or  the  nir  faucet  must 
in  all  cases  be  driven  through  .the  stamp  in  such  a  manner 


LT.4  INTERNAL   REVENUE. 

as  to  effectually  destroy  such  stamp  wiu-n  a  package  is  put 
on  ilraiii/hl. 


Imported  malt  liquors  are  required  hi  be  stamped  be- 
fore tlicv  are  wididrawu  fnun  the  lidiidcd  warehouse,  aud 
said  stamp  must  lie  deslniyed  wlieu  tlie  paikaj^e  is  emptied. 


A  Itrewer  is  imt  requiit'd  t(i  pay  special  tax  as  dealer  in 
malt  liquors,  by  reason  of  selliuf^  in  the  orij^iual  stamped 
package,  whether  at  the  place  of  manufacture  or  elsewhere, 
malt  liquors  manufactured  by  himself. 


Brewers  who,  (in  the  brewery  premises,  or  at  any  otlier 
place,  sell  fermented  liquors  manufactured  by  themselves  or 
•  idlers,  in  quanlilies  less  than  live  gallons,  excejit  in  the 
<irij;inal  stampe<l  eighth-barrel  package  of  their  own  manu- 
facture, will  be  required  to  pay  the  special  t-iix  of  retail 
dealers  in  mall  li(iunr. 


The  brewer  is  required  by  law  lu  put  n]Min  eacli  package 
containing  mall  liiiimr  a  lerlain  liraiwl.  and  no  person  other 
llian  the  i(\\  ner  is  iiennit led  lu  reiini\ c  oi-  ileface  sudi  lirand 
inlenlidnaliy,  wiHmut  exposure  In  a  penally  (if  lifly  dollars 
for  eaih  package. 


All  llie  laws  and  regulations  relating  to  beer  also  apply 
to  Weiss  beer,  an<l  every  pei-son  selling  weiss  beer  must  pay 
spe«"ial  tax  as  <lealei-  in   malt   li(|Uors. 


The  commissioner  of  internal  revenue  forbids  the  use 
of  (wo  stamjjs  of  liie  same  clenomi  nation  to  one  package  of  a 
liiglier  denomination;  as,  for  instance,  two  (|Uin'terbarrel 
slanijis  to  a  halfiiarrel  package,  exce|it  it  be  a  package 
larger  tiian  a  hosrshead. 


Fermented  licjiiors  may  be  exported  in  original  pack- 
ages with  an  allowance  for  drawback  of  all  taxes  which 
have  been  paiil.     S])ecial  provision  lias  also  been  made  for 


BREWERS   AND   DEALERS   IN   MALT'  LIQUORS.  255 

its  exportation  in  bottles,  witli  allowance  for  drawback  of 
tax,  when  bottled  from  stamped  packages. 

Beer  bottles  which  were  exported,  filled  with  beer  of 
American  manufacture,  may  be  reimported  empty,  free 
from  duty,  provided  at  the  time  and  place  of  exportation  "a 
declaration  is  made  of  the  intent  to  return  the  bottles 
empty." 

Brewers,  as  well  as  all  others  who  bottle  malt  liquors  for 
sale,  are  liable  as  malt  liquor  dealers,  and  are  required  to 
pay  special  tax  as  wholesale  or  retail  malt  liquor  dealers, 
according  to  the  quantity  sold  at  one  time. 


Stamps  affixed  to  packages  containing  malt  liquors  are 
canceled  by  imjjrinting  or  writing  thereon  the  name  of  the 
person,  firm  or  corporation  by  whom  such  liquor  was  made, 
or  the  initial  letters  of  such  name,  and  the  date  of  such  can- 
celation. 


Every  brewer  is  required  to  brand  every  package  con- 
taining malt  liquors  made  by  him,  with  his  iinmc  and  the 
place  of  manufacture. 


Many  decisions  under  the  head  of  "Wholesale  and  Re- 
tail Liquor  Dealers"  apply  also  to  dealers  in  malt  liquors. 

BEER  STAMPS.— 

The  purchase  of  stamps  by  a  brewer  does  not  teclmically  pay 
the  tax  on  his  production;  the  tax  is  paid  when  he  attaches  the 
stamp  to  the  barrel  for  the  purpose  of  putting  the  product  on  the 
market. 

Although  the  law  uses  the  word  sale  as  applicable  to  the  de- 
livery and  transfer  of  stamps,  they  do  not  thereby  become  a  com- 
luodity  of  merchandise  in  the  market. 

The  collector  in  accepting  drafts  in  payment  of  tax  acts 
without  the  authority  of  law  and  does  not  bind  the  United  States. 

The  collector's  agency  in  the  sale  of  stamps  is  limited  to  the 
sale  of  stock  on  band,  but  does  not  confer  the  right  to  sell  for  a 
future  delivery. 

,    Treasury  Decision,  April  ip,  1898. 


2r.(i  INTERNAL   REVENUE. 

THE  REVENUE  TAX  ON  HOP  BEER.  ROOT  BEER  AND  ALE.— 

I'Vtiih'Ii1i(1  li<iii<»r  lircwfd  fiom  hoi»s.  vt-asi.  niolasscs.  sail 
and  <•};•;» — rio  malt  in  it — is  siibjcrt  to  tlii'  tax  on  fiM-nicntcd 
lii|iii)rs  nia(l<-  rrnni  mail,  oi'  from  a  sulistilnir  for  mall,  if  tlit* 
<|iianlil.\  of  iiiolassfs  iisi-d  is  suftiricnlly  lar;;f  lo  mai<c  siidi  liccr 
a  siniilar  fciincnicd  lii|iior  lo  nvcIss  Immt,  or  any  siroiifiiT  fcr- 
mi-nli-d  liijiior. 

If  IIk-  lii-\cra};c  is  similar  in  tasic  and  a|>|icaran<'4>  to  mall 
lii|iior,  the  |K'ison  who  manufactures  it  is  rcMpiircd  lo  fiivc  bond 
and  pay  sjK'cial  tax  as  a  lnewcr,  even  thou^rli  llie  (piantity  of 
alcohol  developed  in  it  by  fermentation  (as  in  weiss  beer^  is  so 
small  tlial  it  can  hardly  be  re;;arded  ;is  inloxicatin;:. 

Root  beer.  nin};er  ale,  etc..  nol  beinj;  similar  fermented 
lii|uors  lo  any  niall  liipiors  contemplated  liy  seition  :t:t:'>li.  Ite 
vised  Slalnles.  are  not  subject  to  lax  under  thai  seclion.  and. 
therefore,  special  tax  need  not  be  paid  for  their  manufailure  aiui 
sale. 

Treasury  Decision,  June  28.  1897. 

ONE  WHO  MAKES  "MALTINA"  IS  A  BREWER.— 

Oiu'  who  buys  lax  paid  beer  ami  tills  il  into  botiles  fi-om  the 
stamped  packa;.'e.  lilliii;:  each  bollle  about  one  third  full,  then  to 
each  bollle  adds  two  parts  carbonated  water  and  bm-iit  su;.'ar  lo 
the  one  part  of  beer.adilin};  the  mixture  from  bottles  prejiared  for 
that  jnirjiose.  then  sets  tlie  bottles  aside  for  a  few  days,  when 
they  are  ready  for  use.  is  held  to  be  a  brewer  within  the  meaning 
of  llie  tirst  subdivision  of  Seclion  :{244  of  Revised  Statutes. 

Commissioner's  Letter,  Oetoher  i,  189'/ . 


MALT  WINE.— 

A  wine  like  product,  called  malt  wine,  contained  1.".:*."  pet- 
cent  of  alcohol  by  V(dume  and  VlA'l  jier  cent  by  weight,  and  1 1.27 
per  cent  of  total  solid  matter.  The  proct-ss  of  producli<ui  ciui 
sisled  essentially  in  fermenting'  materials  ordinarily  used  in  the 
production  of  malt  liipiors,  viz.:  Mailed  jirain.  rice.  ;:lucose.  cl«-., 
Iiy  yeast  cells  taUeii  from  a  wine  This  yeast  tends  lo  produi-e 
the  llavor  and  taste  of  wine  instead  of  the  lla\iu-  of  a  malt  liipior. 
which  would  result  if  a  beer  yeast  weic  used,  atid  a  wiueliki' 
liipior  is  the  result. 

Allhou;,'h,  by  the  use  of  a  wine  yeast  insleail  of  a  beer  yeast 
in  tlie  fermenlation  of  the  liipiids  used  in  the  manufacture  of  this 
"mall  wine,"  the  result  is  a  liipior  which  has  both  the  appear 
ance  and  the  taste  of  wine,  neverth(>less  il  is  not  wine  in  any  true 
meaning  of  the  word,  nor  las  shown  by  the  samples  submitted, 
which  wcie  nol  "made  in  imitation  of  siiarklin;;  wine  or  iham 


BREWERS  AND  DEALERS  IN  MALT  LIQUORS.     257 

pagne,"  nor  "produced  by  being  rectilied  or  mixed  with  distilled 
spirits  or  by  the  infusion  of  any  matter  in  spirits")  is  it  such  an 
imitation  wine  as  section  332S,  Revised  Statutes,  describes. 

In  the  manufacture  of  the  particular  liquor  submitted  in  this 
case  for  examination,  barley  malt  was  used,  and  as  ferment  the 
yeast  from  18y3  Steinberg  Cabinet  Wine.  Whenever,  therefore, 
tills  fermented  liipior  is  made  for  sale,  the  manufacturer  of  it  is 
required  to  pay  special  tax  as  a  brewer  under  the  tirst  subdivi- 
sion of  section  3244,  Kevised  Statutes,  and  to  give  notice  and 
bond  as  a  brewer  under  sections  3335  and  333(i,  Kevised  Statutes, 
and  pay  tax  on  the  liquor  under  section  333'J,  Kevised  Statutes. 

If,  in  the  manufacture  of  a  fermented  liquor  similar  in  look 
and  flavor  to  this,  there  were  used  instead  the  juices  of  fruits, 
this  ruling  of  course  would  not  apply. 

Treasury   Decision,   February   24,    1898. 

SPECIAL  TAXES  ON  MALT  BEVEKAGES.— 

Dealers  in  any  small  beer  that  is  a  beverage  similar  to  weiss 
beer,  and  is  either  fermented  malt  liquor,  diluted  and  reduced  in 
alcoholic  strength,  or  is  a  fermented  liquor  made  from  some  sub- 
stitute for  malt,  are  required  to  pay  special  tax  as  malt-liquor 
dealers. 

It  is  held  that  rice  and  grain  of  any  kind  other  than  malt, 
bran  and  glucose  are  substitutes  for  malt  within  the  meaning  of 
the  first  subdivision  of  section  3244,  Kevised  Statutes,  and  that 
sugar  and  molasses  are  also  substitutes  for  malt  when  either  is 
the  main  ingredient  used  in  the  manufacture  of  a  beer,  and  the 
quantity  so  used  is  suTficiently  large  to  make  such  beer  a  similar 
fermented  liquor  to  weiss  beer. 

Treasury  Decision,  March  24,  i8p8. 

SPECIAL  TAX— BREWERS.— 

A  brewer  holding  a  special  tax  stamp  of  the  smaller  class  is 
not  required  to  jiay  special  tax  as  a  brewer  of  the  larger  class 
until  the  entire  quantity  of  beer  produced  by  him  within  the 
special-tax  year  amounts  to  500  barrels.  As  soon  as  the  quanti- 
ties produced  month  l)y  month  witliin  that  period  amount  in  the 
aggregate  to  500  barrels  he  must  pay  the  sjiecial  tax  of  a  brewer 
of  the  larger  class  for  the  entire  year  (|100).  He  may  then  send 
in  his  stamp  of  the  smaller  class  for  redemption. 

Treasury  Decision,  Tune  2,  i8pS. 

BREWERS  MUST  PAY  TAX  AS  WHOLESALE  DEALERS  FOR  SALi; 
FROM   PLACE   OF   STORAGE.— 

Hrewers  who  establish  i)laces  of  storage  for  bottled  beer, 
and  comi)lete  sales  by  delivery  therefi'om  to  purchasers  in  whole- 
17 


258  INTERNAL   REVENUE. 

sale  quantities,  aie  rf(|uired  to  pay  sp*'!  i;il  tax  as  wliolesalo  deal- 
ers iu  malt  liquor  at  ever\  siuh  place. 
Treasury  Decision,  June  -',  iScjS. 

BREWER  ENTITLED  TO  REFUND  OF  EXCESS  TAX  PAID.— 

A  lirewcr  wild  paid  special  lax  as  a  brewer  i>f  Tilhl  barrels  or 
(ivcr  and  iiiaiiiilaciiiied  less  is  ciilitled  It)  refimd  of  excess. 
Court  ol  Claims  lias  jnrisdiciioii  to  enforce  pa.Muent  of  allow- 
ance made  bv  coniniissiouer. 

Kaufman  ;'5.  United  Stales,  q6  U.  S.  ^6j. 

FERMENTED    LIQUORS— RECOVERING    SPECIAL    ASSESSMENT 
PAID.— 

A  manufacturer  of  fermented  liqiiorK,  from  whom  taxes  had 
been  collected  under  a  sjiecial  assessinenl.  was.  in  order  to 
recovei'  them,  retpiired  by  tlu'  act  of  .luly  \'.\.  iMiti.  to  show  thai 
his  return  did  not  contain  any  understalenn  nts;  and  he  shoidd 
]irovc  thai  it  at;reed  wilh  llic  quantity  of  liquor  actually  drawn 
from  the  feiiuentiii};  vessels.  Mis  books,  if  kepi  according;  to 
law,  ought  to  be  (he  best  evidence. 

Bergdall  rs.  Pollock,  5  Otto  337. 

WHEN   BREWERS   ARE   LIABLE   TO   RETAIL    DEALERS    TAX.— 

Mrewers  who,  on  Ihe  bri'Wcry  premises  or  at  any  other  jilace. 
sell  fermented  liquors  manufaclui-ed  by  themsehcs  or  olliei-s,  in 
(|uanlities  less  than  liv<'  K!'"*'"*'.  except  in  the  ori;;inal  slampid 
eij;hlh-barrel  i)ackap'  of  their  own  manufacture,  will  be  re 
quired  to  jiay  the  special  tax  of  lelail  dealers  in  mall  litjuors. 
Itrcwers,  as  well  as  olluis,  who  bottle  malt  li(iuors  foi-  sale  are 
liable  as  malt  li(|uoi-  dealers,  and  are  retpiired  to  pay  sjiecial  lax 
as  wholesale  or  retail  malt  lii|n<U'  dealers,  or  both,  accordin;^  to 
Ihe  a^^fiie-^'ale  contents  of  llic  whole  number  of  boiilis  sold  al  one 
time. 

Int.  Ret:  Reg.,  Series  7,  No.  1,  18(^3,  />.  31. 

GALLON  DEFINED.— 

Sec.  ;{;{;{;(  (/.The  wm-d  ••jiallon"  as  u.sctl  relatiu};  to 
fci  ineiitcil  liqiiorK  means  a  wine  ;;allon  of  2;{1  cubic  inches. 

GALLON  DEFINED.— 

The  standai'd  ;;allon  of  Ihe  I'niled  States  contains  '-.\\  ciddc 
inclies  or  .S.:!:!.s<)  pounds  avoirdupois  of  dislilled  water  al  its  maxi 
mum  density  and  wilh  Ihe  barometer  al  .'!ll  inches.  (Webster's 
hiclionary.) 

The  old  beer  ;;allon  of  '2S'2  cubic  inches  was  reco>xnizeil  as 


I 


WINE   AND    BRANDY.  259 

the  standard  foi'  domestic  malt  liquors  before  tbe  act  of  March 
1,  1879.  That  act  was  passed  to  make  the  jrallon  conform  to  the 
standard  in  the  customs  service  and  to  that  recognized  by  the 
mercantile  community. 

Nichols  z's.  Beard,  2p  Int.  Rev.  Rec.  46. 

DISPOSAL  OF  SOUR  MALT  LIQUORS  WITHOUT  TAX-STAMP.— 

Section  3347. — When  fermented  liquor  has  become  sour 
or  damaged,  so  as  to  be  incapable  of  use  as  such,  brewers 
may  sell  the  same  for  manufactiirino-  purposes,  and  may 
remove  the  same  to  places  where  it  may  be  used  for  such 
purposes,  in  casks  or  other  vessels  unlike  those  ordinarily 
used  for  fermented  liquors,  containing  respectively  not  less 
than  one  barrel  each,  and  having  tlie  nature  of  their  con- 
tents marked  upon  them,  without  affixing  thereon  the  per- 
mit, stamp  or  stamps  required. 

UNITED   STATES   INTERNAL   REVENUE    LAWS    NOT    APPLICA- 
BLE TO  NEW  POSSESSIONS.— 

Persons  desiring  to  engage  in  brewing  in  Hawaiian  or 
Philippine  Islands,  Cuba  or  Porto  Rico  must  comply  with  the 
laws  now  in  force  in  those  jurisdictions.  The  United  States  in- 
ternal revenue  laws  are  not  applicable  to  them. 


CnAPTEK     X. 


WINE  AND  BEANDY. 


DIGEST  OF  RULINGS  RELATING  TO  TAX  UNDER  WAR  REVE- 
NUE LAW  ON  SPARKLING  OR  OTHER  WINES  WHEN  BOT- 
TLED FOR  SALE.— 

The  new  leveuue  law  imposes  a  tax  on  sparkling  and 
other  wines,  when  bottled  for  sale,  of  1  cent  on  each  bottle 
containing  a  pint  or  less,  and  2  cents  on  each  bottle  c(mtain- 
iug  more  than  one  iiint.     The  value  of  the  stamp  must  cor- 


2«0  INTERNAL   REVENUE. 

resjMiiiil  u  iili  tlie  size  or  tiipacity  of  the  bottle  used  t<»  coii- 
t:tiii  llic  wine. 


Stamps  must  be  aflixed  to  domestic  as  well  as  import »h1 
wiiu's.  Ill  ilic  case  (»f  domestir  wines  the  slamp  is  to  be 
aliixfd,  when  the  wines  are  transferred  to  Uie  bottles  for 
sale,  by  the  pei-son  who  makes  the  transfer.  In  the  case  of 
imported  wines  the  bottles,  unless  previously  stamped,  must 
be  stanqx'd  by  the  iniporti-r  after  the  .same  are  remo\ed 
from  the  custom  house  ami  immediately  upon  their  removal 
to  the  premises  uv  warehouse  of  the  importer. 

Foreij^n  wines  in  bottles  may  be  stamped  abroad.  The 
stamps  may  be  canceletl  by  the  importer  before  he  sends 
them  abroad,  or  they  mav  be  canceled  at  the  time  they  are 
allixed  to  the  bottit-s. 


1  (eniijnliiis  and  ju<is  coiitainin<;  wine Cxposed  for  sale, 
which  are  manifestlv  substitutes  for  uncovered  bottles,  will 
be  cousidere<l  as  bottles,  and  must  be  stjimped  accordinjjly. 
The  fact  that  small  bottles  used  for  coiitainiiifi  wine  are 
surrounded  with  wickeiwork  or  are  composed  of  eartlu'ii  or 
stone  ware  with  a  iiandle  attached  will  not  relieve  them 
from  liability  to  the  tax  impose<l  by  tiie  new  law;  but  juj;s 
or  demijohns  conUiininj^  a  j;allou  or  upward,  tilled  from 
jjackafics  containnsi  wines  in  bulk  for  delivery  as  orders 
arise,  would  not  be  considered  as  bottles  witliin  the  meau- 
inji  of  the  law.  In  j^eneral,  it  may  be  said  that  kettles, 
pitchers,  demijohns  and  ju;,'s  c(»ntainiii;i  wine  do  not  recjuire 
st^uujis,  unh'ss  (liese  \ csstds  are  nt'  siicli  si/e  ami  material 
as  show  (liem  (o  be  used  as  bottles  or  substitutes  for  bottles 
for  the  purpose  of  evadinj^  the  tax,  in  which  case  they  must 
be  stamped. 


The  U II  Term  CM  ted  juice  of  the  <;rai>r,  W  lirt  llel-  lint  I  led  or 
not,  is  not  suliject  In  taxation  anil  ne<'d  not  be  stamped. 


The  presence  or  absence  of  a  label  or  seal   oii   bottled 
wines  is  lint  malei'iai  In  tile  i|iiestiuii  iif  taxability. 


JVINE   AND    BRANDY.  201 

^\'lleu  a  retail  doaU'i'  tills  a  bottle  from  a  barrel  for  his 
bar  stock,  from  which  he  sells  wine  by  the  glass,  he  is  not 
required  to  stamp  the  bottle.  Bottles  of  wine  sold  at  retail 
over  the  bar  are  taxable  and  must  be  stami>ed. 


The  stami)in!i-  of  bottles  of  wine  which  were  on  hand  on 
July  1,  ISOS.  in  the  hands  of  wholesale  or  retail  dealers  not 
the  manufacturers  thereof,  may  be  deferred  until  the  time 
when  the  bottle,  with  its  contents,  is  sold  at  retail. 


Liquor  not  known  and  used  as  wine,  the  principal  in- 
jiredient  of  which  is  not  wine,  does  not  require  to  be  stamped 
unless  it  is  held  out  or  recommended  to  the  public  by  the 
makers,  venders  or  proprietors  thereof  as  a  proprietary 
medicine  or  medicinal  propi'ietary  article  or  preparation,  or 
as  a  remedy  or  specific  for  any  disease.  This  ruling  applies 
to  liqueurs,  cordials,  cremes  and  the  like,  such  as  "Mara- 
schino," "Curacoa,"  "Creme  de  Menthe,"  etc. 


Where  vermuth  is  bottled  as  such,  for  sale,  as  its  basis 
or  principal  ingredient  is  wine,  the  fact  that  other  ingredi- 
ents are  added  does  not  take  it  from  the  category  of  wines, 
at  least  for  the  purposes  of  internal  revenue  taxation. 
Where  vermuth  is  held  out  or  recommended  to  the  public, 
by  statements  appearing  on  the  label  or  otherwise,  as  a  pro- 
prietary medicine  or  as  a  remedy  or  specific  for  any  disease, 
it  is  taxable  as  a  proprietary  medicine  under  Schedule  B, 
and  must  be  stamped  accordingly. 


Where  a  customer  calls  for  a  pint  of  wine,  bringing  his 
bottle  with  him  to  be  filled,  the  bottle  must  be  stamped. 
Vv'here  the  dealer,  who  sells  the  wine,  furnishes  the  bottle, 
it  must  be  stamped.  Flasks  are  considered  as  bottles  and 
must  be  stamped  accordingly. 


Wines  iiroduced  from  native  mustang  grapes  must  be 
stamped  when  bottled  for  sale. 


A  farmer  who  grows  his  own  grapes  and  produces  wine, 


•jr.L'  INTERNAL   REVENUE. 

\vlii<li  In-  l>c>til«s  for  Milf,  iiMist  stamp  tlu'  sainc.  Unilor  the 
nniv  isioiis  <»f  Scrlion  ;!2Hi,  Ilcviscil  Slatiilcs,  as  aiiifinlrd, 
lidwcvcr.  viiilnrrs  w  Im  si-ll  wine  of  llicii-  own  yntwili,  m- 
iiiaiiufa<tur('i*s  wlm  si-ll  wine  imMlnccMl  from  j^rapes  {imwii 
bv  others  at  tin-  place  wlicic  tlic  same  is  made,  or  at  tlic 
^icncral  otiici'  of  siicli  viiitiicr  or  maimfarturcr,  arc  rcliovcd 
from  tlic  pa.vmciit  of  siiiciol  ln.r  as  ilmlcrs  on  accoiiiil  of  sm-li 
sales,  ami  ma.v  sell  at  two  jilares,  viz.,  the  ))la«e  of  mami- 
fartnif  am!  one  "m-iicral  busiin'ss  ollire"  elsewhere. 


The  tax  applies  to  all  wine  ImiIIIoI  fm-  sale,  witlniut  re- 
•^ard  to  the  )iiirpose  for  which  it  is  to  he  iiseil  ami  without 
rej^anl  to  the  leiiuth  of  time  (liiriii;:  which  it  is  <'.\po.si>tl  for 
sale. 


It  is  uot  iiecessarv  that  thestaiiii»s  should  be  jtlaced  over 
the  cork  or  over  the  mouth  of  the  bottle,  excei»t  in  cases 
where  .staiii|is  imiiriiiliMJ  fidin  |>ri\ate  dies  are  used  nnder 
the  pro\isioiis  of  Section  !»  of  the  act.  An  ordinary  reveiine 
stani])  canceled  with  the  date  when  it  is  allixed  and  the 
initials  of  ilie  peison  nsinj^  or  artixinj;  the  same  may  lie 
attached  l<i  any  coiisjticuons  part  of  the  bottle. 


\\  ines  transferred  to  bottles  by  restaurant  Ui-ejjers  and 
served  by  the  bottle  with  meals  furnished  by  them  must  be 
stamited. 


In  case  of  };eiininc  spaiUlini;:  w  iiies  or  champajjues  |int 
u|i  in  tint  ties  underjioinji  the  natural  jtrocess  of  develojiment. 
duriiiji  which  tlie.\  I'lMpiire  considei-alde  manipulation  befoi-e 
arrivinji  at  a  tinislied  state,  the  slam]iinii  of  i  lie  hoiiles  may 
be  iK)8t.p(me«l  until  such  time  as  the  wine  airives  at  a  nnir- 
ketable  comlitiou.  As  soon  as  the  wines  are  in  su(  h  condi- 
tion the  liabilit  V  to  lax  at  once  attaches  and  the  stamp  must 
beallixeil.  The  anixin;^  of  caps  or  labels  to  such  bottles  will 
be  taken  as  conclusiv(>  evideui-e  that  they  are  "bottled  for 
sale,"  and  if  I  he  proper  stamps  have  not  been  attache<|  prifir 


IVINE   AND    BRANDY.  263 

to  Miat  time  tlic  bottle  must  be  stamped  without  fail  when 
tlio  caps  au»l  labels  are  afUxed. 

Treasury  Decision,  August  24,   i8g8. 

STAMP  TAX  ON  WINES  BOTTLED  FOR  STORAGE  FOR  AGING.— 

^^'llf'n  foreign  or  domestic  wines  arc  transferred  from  bulli 
paclaiges  to  bottles  in  an  innnature  state  for  storaj^e  in  bins  fov  a 
considerable  time  for  aging  pnrjioses,  such  wines  will  nol  be  re- 
garded as  "bottled  for  sale"  nntil  tlie.v  arrive  at  a  marketable 
condition,  and  the  stamping  of  the  bottles  may  be  deferred  until 
then.  Affixing  of  caps  or  labels  will  be  taken  as  conclusive  evi 
dence  that  they  are  "bottled  for  sale,"  and  bottles  must  then  be 
stamped. 

Where  wine  sold  by  dealers  is  delivered  in  bottles  they  must 
be  stamped,  even  though  sold  in  cask  and  bottled  at  request  of 
purchaser. 

Treasury  Decision,  .lugnst  3^,  i8g8. 


IMITATION    SPARKLING  WINES    AND   COMPOUND    LIQUORS   TO 
BE  SOLD  AS  WINE  OR  AS  A  SUBSTITUTE  FOR  WINE.— 

Section  3.S28,  United  States  Revised  Statutes,  provides  as 
follows: 

On  all  wines,  liquors  or  compounds  known  or  denominated 
as  wine,  and  made  in  imitation  of  sparkling  wine  or  champagne, 
but  not  made  from  grapes  grown  in  the  United  States,  and  on  all 
liquors  not  made  from  grapes,  cui'rants,  rhubarb  or  berries 
groMn  in  the  United  States,  but  produced  by  being  rectified 
or  mixed  with  distilled  spirits  or  by  the  infusion  of  any  matter 
in  s])irits,  to  be  sold  as  wine,  or  as  a  substitute  for  wine,  there 
shall  be  levied  and  collected  a  tax  of  10  cents  per  bottle  or  pack- 
age containing  not  more  than  one  pint,  or  of  20  cents  per  bottle 
or  package  containing  more  than  one  pint  and  not  more  than  one 
(piart,  and  at  the  same  rate  for  any  larger  quantity  of  such  mer- 
chandise, however  the  same  may  be  put  up  or  whatever  may  be 
the  package. 

Sparkling  wines  are  produced  by  two  processes.  One  is 
what  is  known  as  the  natural  process,  by  which  the  carbonic 
acid  gas,  which  imparts  the  sparkling  property  to  the  wine,  is 
evolved  by  fermentation.  Tn  the  artificial  process  the  carbonic 
acid  gas  is  infused  into  the  wine.  The  products  of  the  former 
process  are  recognized  as  genuine  sparkling  wines,  and  are  not 


-'(;4  INTERNAI.   REl'ENUE. 

KiilijccI  lo  tii\:ili()ii  uiKlcr  tile  iiit<'i'ii:il  rcvi'iiiic  l;i\v»;  11u>  jinxl 
lilts  of  the  laltcr  :iic  iiiiilalion  siiarkliiin  wines,  and  art-  subject 
1(1  taxation  iin(k*r  said  section  3328,  unless  made  from  grajtes 
Kiown  in  tlie  I'liited  Slafes.  The  use  of  any  otlu  r  material  than 
such  as  may  be  necessary  lo  (-(invert  the  (Idiiiestic  ;,'rai)e  iiitd 
sjiarklin^  wine  renders  tlio  arti(  le  ludduced  subject  to  tax. 

Tlit^  infiisiiin  of  carbdiiic  acid  tras  into  wine  niadi'  exclusively 
from  Ki"M*''>*  Ji'own  in  tlie  I'nited  States,  and  tiie  "fortifying:"  <>f 
the  sanip  by  the  addition  of  not  exreodin}:  Id  per  cent  of  ]iri>of 
spirits  is,  however,  deemed  a  part  of  the  maniifacliii-i'  of  ireiniine 
n:ilive  wine,  and  is  therefore  jiermitfed  without  renderin;;  the 
jirodnct  liable  to  tax.ation  under  section  332S.  Revised  Statutes, 
or  eonstitiitin}:  the  ]>rodueer  a  rectifier. 

The  infusion  of  carbonic  acid  };as  into  wine  made  from  cur 
rants,  rhubarli  or  berries,  however,  renders  the  product  taxabb'. 

The  second  elass  of  liquors  taxed  under  said  section  consists 
of  those  jtroduced  by  bein<r  rectitied,  or  mixed  with  distille(l 
spirits,  or  by  the  infusion  of  any  matter  in  spirits  to  be  sold  as 
wine  or  as  a  substitute  for  wine.  TJquors  made  directly  from 
grapes,  currants,  rhubarb  or  berries  grown  in  \ho  T'^nited  States, 
without  the  adiiiixdire  of  distilled  spirits,  are  not  taxable  undiM- 
this  section.  To  render  a  liquor  that  has  been  produced  by 
beins  rectified  or  mixed  with  distilled  spirits  or  bv  the  infusion 
of  any  matter  in  sjtirits  liable  to  tax.  it  must  be  sold  as  wine  or  as 
a  substitute  for  wine.  This  langnaire  includes  nt)t  only  those 
liipiors  that  are  sold  under  thr  s|i(>cific  name  of  wine,  but  also 
such  as  are  of  a  similar  character  to  wine  and  are  popularly 
classed  as  wine  in  contradistinction  to  spirituous  liquors.  (Jen- 
nine  wine  is  the  product  of  the  vinous  fermentjition  nf  certain 
fruits,  but  the  article  t.-ixed  under  this  section  is  a  conipound 
liquor,  hiiving  as  a  b;isis  distilled  spirits.  an<l  sold  as  wine  or  as 
a  siilistiliite  for  wine.  IJcveiiue  ofhcers,  in  determining  the  lia 
bility  of  this  class  <if  li(|uors  (o  lax,  will  be  guided  in  a  great 
measure  by  the  manner  in  which  the  liipnu's  are  put  upon  the 
mail;et  and  olTei-ed  to  the  public,  the  general  character  of  the 
liquor,  and  whelher  it  is  sold  under  the  general  name  of  wine, 
or  is  r{]ireseiiled  as  |)osscssing  the  ])r()|terties  of  or  being  a  sub 
st  it  lite  for  wine. 

Un<li'r  sei'tion  .'ill  1 1.  Wevised  Staliites.  all  jiersons  manu 
factiiriiig  the  iniitation  sparkling   wines  and   i'iiiii|ionnd   liquors 


WINE   AND    BRANDY.  205 

described  iii  set-tiou  ooUS,  lievised  Statutes,  are  rectifiers,  and 
liable  to  all  the  requirements  of  laws  as  such. 

SPECIAL  TAX  ON  WINE  USED  FOR  TOBACCO   CASING  FLUID.— 

Where  wine  is  used  for  making  a  "casing  fluid  for  leaf  to- 
bacco," unless  the  material  added  to  the  wine  changes  its  char- 
acter so  Ihat  it  is  neither  a  potable  li(iuid  nor  a  liquid  coming 
under  the  head  of  distilled  spirits,  wine  or  malt  liq\ior,  special 
tax  is  required  to  be  paid  for  its  manufacture  and  sale,  even 
though  it  be  sold  only  to  cigar  manufacturers  for  use  in  leaf 
tobacco. 

Trcasuty  Decision,  May  is,  i8gS. 

SPECIAL  TAX  FOR  ELDER  BLOSSOM  WINE.— 

A  fermented  liquor  made  from  oranges,  sugar  and  elder 
blossoms  is  wine  within  fhe  meaning  of  the  internal  revenue 
laws,  and  the  special  tax  of  a  liquor  dealer  is  requiied  to  be  paid 
for  its  sale. 

Treasury  Decision,  March  14,  iSpS. 

SPECIAL  TAX   OF  MANUFACTURER  OF  WINE.— 

Under  the  exempting  provision  of  section  324(!,  Revised 
Statutes,  it  is  held  that  a  manufacturer  of  wine  mar  sell  the  wine 
at  two  places  without  jiaying  special  tax  as  a  liquor  dealer,  viz., 
the  place  of  manufacture  and  one  "general  business  office"  else- 
where. 

Treasury  Decision,  .ipril  8,  iSg8. 

SPECIAL  TAX  OF  WINE  MANUFACTURER.— 

Where  grapes  are  pressed  at  one  place  and  tlie  juice  is  then 
carried  to  another  ])lace  and  there  fermented,  the  latter  is  the 
place  of  manufacture  of  the  wine,  and  the  manufacturer  is  there 
permitted  by  the  provisions  of  section  3246,  Revised  Statutes,  to 
sell  it  without  paying  special  tax. 

Treasury  Decision,  May  2^,  i8g8. 

STAMPS  ON  BOTTLED  WINE  WHICH  FAILED  OF  DELIVERY  BY 
REASON  OF  IMPERFECTIONS  DISCOVERED  IN  THE  WINE 
CANNOT  BE  RE-USED.— 

AMiere  stamjis  have  once  been  affixed  to  botlles  of  wine  and 
canceled  in  compliance  with  the  law  in  that  parlicular,  they  can 
never  be  legally  detached  therefrom  and  affixed  to  ochei-  bottles, 
e^en  though  the  ^^•ine  for  some  reason  has  lo  be  dumped. 

The  statute  imjioses  severe  penalties  for  the  re-use  of  stamps, 
and  does  not  sanction  their  re-use  in  any  case.  Any  expense  re- 
sulting to  the  producers  of  wine  under  the  circumstances  cited, 


LMU;  INTERNAL   RlirENVE. 

iiv   l-cjisoii   of   loss  oil   sl:llll]is  rovcrillj;   wilic   wliirli    f;iili'<l   of   lii'- 
livtTV,  iiiiisl  he  I'f^ai'ilrd  as  oin-  of  iIk-  incidents  of  tiio  Inisiucss. 
Treasury  Decision,  October  jo,   1S98. 

SPECIAL  TAX— BLACKBERRY  BRANDY.— 

I'lackliciry  jiiiif.  incsfrvcd  from  s|ioilinp;  by  liic  addition  of 
till-  iicrcssaiy  i|iiantii,\  of  spirits,  is  a  iiK'diiiiiai  artii'lr.  and  fx-r- 
soiis  w  lio  si'll  it  oiil.x  iindt-r  a  ialn'l  spiM-ifyin;;  ITic  diseases  for 
wliicli  it  is  held  out  as  a  remedy,  never  i;ii<nviii;;ly  sellinj;  it  to 
those  who  liny  it  for  use  as  a  boverafte.  are  not  rc<inired  to  pay 
special  tax  an  liquor  dealiTs  on  account  of  its  sale. 

Treasury  Decisinn,  Noieiiiber   ig,   i8g8. 

BOTTLES  MUST  BE  STAMPED  EVEN  IF  GIVEN   AWAY.— 

I'ottk'd  wines  must  bear  tiie  sfamii  reiinired  by  law.  even  in 
cases  where  the  element  of  sale  is  nominally  lacking:,  as  in  case 
of  free  samjiles  driven  away  foi-  advertising'  imrposes.  and  no 
exce]itions  can  be  made  in  favoi-  of  wines  "presented"  to  indi- 
viduals. 

Treasury  Decision.  October  iS,   1898. 

FRTJIT  JtriCE  SUBJECT  TO  TAX.— 

Stiawbei-ry  and  rMs]pberi-y  fruit  juice,  containin;;  no  alcohol, 
was  assessed  under  |iaraL'i-aph  LMT  of  the  act  of  1S!H,  which  pro- 
vides for — 

'Thorry  juice  and  prune  juice,  or  ]iruue  wine,  and  other 
fruit  juices  not  sjiecially  jirovidfd  for  in  this  ai-t.  coutainin};  IS 
jiei-  centum  oi-  less  of  alcohol,  "id  cents  per  ^jallon.^' 

This  is  claimed  not  to  come  under  this  description  because  it 
contains  no  alcohol,  but  that  it  is  a  iioii  enumerated  maniifac- 
tui'ed  article.  No  ab'ohol  at  all  is  less  than  IS  per  centnin 
of  alcohol,  and  makes  this  article  come  within  liie  division  )iro- 
vided  for  in  that  para;:raph.  I(  is  a  fruit  juice.  It  contains  less 
than  1-t  per  cpntnin  of  abohol. 

Park  &  Tilford  vs.  I'liilid  Stales.  Customs  . //'/'I'lj/.t,  Xo.  -'^OS. 

SALE    OF    HOME-MADE   WINE,    EXCEPT    BY    MANUFACTURER. 
REQUIRES    SPECIAL   TAX.— 

It  is  a  \iolaliiMi  of  the  internal  revenue  laws  of  the  I'liiled 
St.ites  for  persons  not  holdiiijj;  the  rei|iiisiie  lax  stamp  to  sell  any 
fermented  wine,  excejit  from  ;;raiies,  even  IhoM^ih  it  is  home 
made  wine.  It  is  only  porsons  who  manufacture  such  wine 
from  berries  or  peaches  or  other  fruits  (except  ;:rapcs)  of  "their 
own  ;:rowiii^r"  who  are  permit  led  to  sell  the  wine  without  jiay 
in;:  special  tax  tlierefoi-  as  liipior  dealers,  and  then  sale  must  be 
at  place  of  manufacture  or  at  one  ;,'eiieral  business  oflice.     Manu 


WINE   AND    BRANDY.  267 

facturers  of  wino  from  grapes,  whether  of  their  owu  growing  or 
not.  are  excepted. 

Treasury  Decision,  October  jp,   iSpS. 

VINTNERS  NOT  TAXED.— 

Sec.  324(). — Mutuers  who  .sell  wine  of  their  owu  growth 
and  manufacturers  Avho  sell  wine  made  from  grapes  grown 
by  others,  at  the  place  where  it  is  made,  need  not  pay  special 
tax. 

BRANDY    WAREHOUSES.— 

Sec.  3384  (I  (1). — The  commissioner  is  authorized  to  es- 
tablish special  bonded  warehouses,  not  to  exceed  ten  in  any 
one  collection  district,  exclusivel.y  for  the  storage  of  brandy 
made  from  grapes.  To  be  in  charge  of  storekeepers  the 
same  as  distillery  warehouses. 

BRANDY  EXPORTATION.— 

Sec.  3334  a  ((>). — The  provisions  of  law  relating  to  the 
exportation  of  distilled  spirits  are  extended  to  the  expor- 
tation of  grape  brandy  free  of  tax  in  original  cask  of  not  less 
than  twenty  gallons,  and  for  drawback  on  grape  brandy 
exported  on  which  tax  has  been  paid,  in  (juautities  of  not 
less  than  one  hundred  gallons. 

WINE  SPIRITS  USED  IN  WINE  FREE.— 

Sec.  3334  a  (42). — A  distiller  of  wine-spirits  may  use 
wine-spirits  free  of  tax  to  fortify  sweet  Avines  for  preserva- 
tion, not  to  exceed  in  alcoholic  strength  fourteen  per  cent 
of  the  wines. 

(45). — Such  wine-spirits  may  be  withdrawn  from  the 
warehouse  in  original  packages  in  any  quantity  not 
less  than  eighty  wine-gallons,  and  must  be  used  at  the  vine- 
yard of  the  wine-grower  where  the  grapes  are  crushed  and 
juice  is  fermented. 

(46). — Wine-spirits  may  be  withdrawn  fronv  warehouse 
free  of  tax  to  fortifv  wines  which  are  intended  for  expor- 
tation, and  must  be  introduced  into  such  wines  only  after 


2(JS  INTERNAL   REVENUE. 

rt'iiioval  from  stoiiijic  mnl  ;iiri\Hl  ;il(iii<jsi(l('  llic  xcsscl  for 
fraiisport.-if  ion. 

EXEMPTIONS     ON     BRANDY    MADE    FROM    APPLES,    PEACHES. 
GRAPES,  BERRIES.   ETC.— 

l)i.><tilloi-.s  of  lii-.univ  iiuuk'  i'.\(liisi\t'l_\  from  ajuilos,  jji'ai'hos, 
Rrajies,  pears,  ])iii(ai.i)l«'s.  oraiiiies,  aiuitot.s.  luMiios  or  priiuoK 
ari'  exempt  from  tin*  following,'  jirovisions  of  law  relaiint;  to  the 
inainifaetiiri-  of  spirits: 

Section  '.VH\\1.  reiiiiirinj;  distiller  to  o\\  ii  distilli-rv  premises 
or  liave  written  ecmsent  of  owner. 

Section  .■'.ll(!;!.  lelatinj;  to  plan  of  distillery. 

Section  ."{^tiT,  relating'  to  receiving  cisterns. 

Section  .'?2G!),  relalinj;  to  fnrnaces,  tubs,  doiililers  and  worm 
tanks. 

Section  .3271,  relating  to  distillery  warehouses. 

Section  :^27.">,  relatinj;  to  storekeeper  having  cluirge  of  dis 
tillery  and  warehouse. 

Section  ■Vll'i,  relating  to  feiicew  and  accessibility  of  distillery. 

Section  ;i27!l.  relating  to  signs. 

Section  .{284,  relating  to  using  material  or  removing  spirits 
in  absence  of  storekeeper. 

Section  ;$28.'5,  relating  to  emptying  fermenting  tub& 

Section  3201.  relating  to  withdrawal  from  \\arehoiise. 

Section  .'>302,  relating  to  duties  of  storekeciicrs. 

Section  .'!:!10,  n-lating  to  commencement  and  sMspensi«)n  of 
work. 

Section  .".olS,  relating  to  rectifier's  and  wholesale  dealer's 
books  and  transcripts. 

Part  of  section  32.'5!),  relating  to  notice. 

Part  of  section  :52fi(>,  relating  to  use  of  still. 

Part  of  section  .3:103.  relating  to  distiller's  books. 

I'art  of  section  .330.5,  relating  to  false  entries  or  omit  tine  li> 
keep  books. 

I'art  of  section  3',07,  relating  to  distiller's  returns. 

Part  of  section  32(>4,  relating  to  surveys. 

Part  of  section  3287,  relating  to  remo\aIs  of  s])irits  to  ware- 
house. 

I'art  of  section  3203.  relating  t<>  <  ntiy  of  deposit  in  ware 
house  and  warehouse  bonds. 

Part  of  section  ".20."),  relating  to  stamping  ai.d  branding. 

I'art  of  section  .'{244,  relating  to  special  taxes. 

Part  of  section  3300,  relatin;:  to  capacity. 

I'art  of  section  3311,  relatin-;  to  reduction  of  c:ii>acity:  and 

Part   of  secliciii  .'LllS.   rdatiii;;   to   kecjiing   books. 

Distillation  from  llif  niidinlillcd  ]irodiict  of  the  fruits  is  re- 
garded as  a  distillation  from  the  fruit. 

Int.  Rev.  Reg.  Scries  J,  No.  7,  Supplcttictit  No.  i,  issued  i8p6. 


IMPORTERS.  209 

CHAPTER     XI. 


IMPORTERS. 


TARIFF  ON  SPIRITS,  WINES  AND  OTHER  BEVERAGES.— 

LOMrARATIVE    STATEMKNr    OK   THE     HATKS     OK  DUTY,     MIOWINO    KATK.S    UNl'ER 

TUB    Dr.NGI.EV    BILL   NOW    IN    FOKCK   AND  ALSO  RATES   tNDER  1  UK  m'kIN- 
LEY    AND    WILSON    ACTS. 

>Jnii.;fo  Ifiunl, y    Wilson    McKiuley 

f^pillLh  l^aw.         Law.          Law. 

Brandy  ami  other  spirits,  manufac- 
tured or  distilled  from  grain  or  other 
materials,  and  not  specially  provided 
for,  per  proof  "allon '. *.  . .  .   |2.25     |1.80     |2.50 

Cordials,  liqueui's,  arrack,  absinthe, 
Kirchwasser,  ratafia,  and  other  spir- 
ituous beverages  or  bitters  of  all 
kinds,  containiu}>'  spirits,  and  not 
specially  provided  for,  per  gallon ...  .     2.25       1.80       2.50 

Imitations  of  brandy  or  spirits  or 
wines,  imported  by  any  names  what- 
ever, shall  be  subject  to  the  highest 
rate  of  duty  provided  for  the  gen- 
uine articles  respectively  intended  to 
be  represented;  and  in  no  case  less 

"^than,  per  gallon 1.50       1.00       1.50 

Bay  rum  or  bay  water,  whether  distilled 
or  compounded,  of  first  proof,  and  in 
proportion  for  any  greater  strength 
than  first  proof,  per  gallon 1,50       1.00       1.50 

Wines — 

Champagne  and  all  other  sparkling 
wines,  in  bottles,  containing  each  not 
more  than  one  quart  and  more  than 
one  pint,  per  dozen  8.00       8.00       8.00 

Containing  not  more  than  one  pint  and 

more  than  one-half  pint,  per  dozen .  . .     4.00       4.00       4.00 

Containing   one-half  pint  or  less,  jjer 

dozen 2.00       2.00       2.00 

In  bottles  or  other  vessels  containing 
metre  than  one  quart  each,  in  addition 
to  |S  per  dozen  bottles,  on  the  quan- 
tity in  excess  of  one  quart,  per  gallon     2.50      2.50      2.50 


270  INTERNAL   REVENUE. 

Still  wines,  iiicliKliii^  j^intjer  wine  and 
vcrnKMitli,  in  (asks  or  ])a<katii's,  (tther 
tiian  biitijcs  ((I-  jn;;s,  coiiiaininf^  14  pt-r 
«-enl  or  less  of  ahsolnic  alcohol,  pci' 

gallon  40  .;{oio.r)(i    .:>{) 

<'ontainln<i  nioie  ilian  14  ])er  cent  al- 
cohol   no  .:{(!  to  .."(I    .no 

lu  bottles  or  ju;;s,  jmt  ease  of  one  dozen, 

eontaininjj:  each  not  more  tJiau  one 

(|iiart,  anil   more  than   one  ]iint,   or 

24  hot  lies  or  jii^s,  colli aininy   each 

not  more  than  one  )iint,  i>er  case.  .  .  .  l.<io  l.<!(t  l.dd 
ICxcess  of  these  tpianiilies  is  snltject  to 

a  dut.v   per   pint    or   fractional    part 

tliereof  of on       .on       .on 

Ale,  ])orter  ami  beer  in  bottles  (»r  .jngs, 

per  gallon    40         .;{(»         .40 

lint   no  se|iarate  or  ailditional  dnty 

shall  be  assessed  on  the  bottles  or 

otherwise  than  in  bottJes  or  jngs,  per 

jiallon 20 

Malt  extract,  lliiid,  in  casks,  jier  };al.  . .         .20 

In  bottles  or  .juirs 40 

Solid  or  condensed 40ji 

Cherry  juice  and  i)ruue  juice,  or  prune 

wines  and  other  fruit  juice  not  spe- 

ciall.v  provided  for,  containin;^  no  al- 

colnd  or  not  more  than  IS  jter  cent  of 

alcohol,  per  irallon GO         .nO         .fiO 

If  conlainiu},'  more  than  18  |)er  cent  of 

alcohol,  per  tjallon (!0       l.SO       2.nO 

.\iid  per  j,fallon  on  spirit-s 2.07 

<iin;;cr    ah-,     j^injifr    beer,     lemonade, 

soda   water  and   other  similar  bev- 

erajres,   in   |)lain,  j;i-een,  or  c<dore<l, 

niidded      or     pressed      j;lass     bot  tit's, 

contaiinn<|  each   not    more  tiiaii    ,'  of 

a   pint,    per  dozen IS        20y         .15 

<"onlaiinnt:  more  than  ■{  of  a  pint  each 

and  not  nioii- than  U  ]*ints.  |icr  ilo/..  .        .28        20^         .28 


.m 

.20 

.m 

.20 

.30 

.40 

30;? 

40;^ 

IMPORTERS.  271 

If  imported  otherwise  than  iu  plain, 
green  or  colored,  molded  or  pressed 
glass  bottles,  or  iu  siicli  bottles  con- 
taining more  than  li  pints,  each,  \ 
duty  shall  be  collected  on  the  bot- 
tles or  other  coverings  at  the  rate 
charged  thereon  if  imported  empty, 
per  gallon    50        .  . .         .50 

All  mineral  waters  and  all  imitations  of 
natural  mineral  Avaters,  and  all  arti- 
ficial mineral  waters  not  specially 
provided  for,  in  green  or  colored 
glass   bottles,  containing  not    more 

than  one  pint,  per  dozen .' .  .       .20        2,{)'^,         .IG 

If  containing  more  than  one  pint  and 

not  more  than  one  quart,  per  doz. .  .       .30        20;^         .25 

If  imported  otherwise  than  in  plain, 
green  or  colored  glass  bottles,  or  if 
imported  in  such  bottles  containing 
more  than  one  quart,  per  gallon 2i       20;^        .20 

FRENCH  RECIPROCITY  TREATY  ON  BOTTLED  WINE  AND  VER- 
MUTH.— 

The  attornej'-general,  replying  to  the  question,  "Are  we 
obliged  to  stamp  French  reciprocity  wine  and  vermuth  after 
rtteiprocity  treaty  went  into  efEect?"  says: 

TUe  reciprocity  treaty  referred  to  went  into  effect  June  1, 
Jis'.ty.  Iu  that  is  the  following  agreement  on  the  part  of  the 
United   States: 

"That  the  rates  of  duty  heretofore  imposed  and  collected  on 
still  \\iues,  the  product  of  France,  under  the  pi  ovisious  of  the 
United  States  tariff  act  of  1S97,  shall  be  conditionally  suspended, 
and  in  place  thereof  shall  be  imposed  and  collected  as  follows, 
namely:  On  still  wines  and  vermuth,  in  casks,  thirty-five  cents 
jK-r  gallon;  in  bottles  or  jugs,  per  case  of  one  dozen  bottles  or 
jugs,  containing  each  not  more  than  one  (puirt  and  more  than 
one  i)int,  or  twenty-four  l)ottles  or  jugs  containing  each  not  more 
tlian  one  \>mi,  one  dollar  and  tweuty-tive  cents  per  case,  and  any 
excess  beyond  these  quantities  found  in  such  bottles  or  jugs 
sliall  be  subject  to  a  duty  of  four  <  ents  per  pint  or  fractional 
part  thereof,  but  no  separate  or  additional  duty  shall  be  as- 
sessed u])on  the  bo(ll(>s  or  jugs." 

Tliis  treaty  refers  exclusively  to  the  tariff  duty  and  <-an  have 
no  r''ference  lo  an  internal  revenue  tax  provided  for  articles  to 
he  put  upon  sale  in  the  Ujuted  States.     The  war  revenue  bill  pro- 


272  INTERNAL   REVENUE. 

vides:  "Sitaikliu};  or  oilier  wiues,  wlii-u  butlhd  for  s:ili',  iipou 
each  holtle  coiitaiiiin*;  one  piiil  or  less,  one  leiil.  I'lKtii  eacli 
bottle  lontaiiiin-^  more  tliau  oue  pint,  two  cents." 

Under  this  provision  any  wines,  forei};n  or  douieslic,  bottled 
lor  sale  require  the  stamp.  If  the  wines  are  imported  in  casks 
and  bottled  here  to  be  i)iit  upon  the  market  for  sale,  tlien  the 
stamji  must  be  allixed  bv  the  bottler.  If  the  wines  are  inipoi'led 
in  bottles,  then  the  sl;inip  must  be  atVixed  as  jirovided  in  Sertion 
L't,  because  that  section  jirovides  that  all  siu-h  ai'ticles  of  foreign 
maMiiracliii'i — thai  is,  such  articles  as,  if  manufactured  and  juit 
up  in  this  coiinlrv,  would  requiie  a  stamp — shall  in  addition  to 
the  <liity  ini])osed  iijioii  the  same  be  subject  to  the  stamp  la.x  pre- 
scribed in  said  act. 

Opinion  of  U.  S.  Attorney  Gctural. 

GOVERNMENT  CANNOT  DELIVER  GOODS  TO  OWNER  OF  WARE- 
HOUSE RECEIPT   WITHOUT   CONSENT   OF   IMPORTER.— 

A.  K.  -MclUniy  &  (Jo.  of  I'hiladelphia,  I'a.,  made  advances  to 
an  importer,  takiii<;  warehouse  ri'ceipis  as  collaleial  security  for 
such  advances.  I'liou  default  in  ])ayiiient  the  importer  refu.><ed 
to  make  « ithdiawal  of  the  ;.(oods  and  McLIenry  ^:  Co.  a]ii>lied  to 
the  Treasury  Department  askin<^  that  they  be  rect)f;ni7.ed  as  hav- 
ing; valiil  title  and  be  i>erniitted  to  make  such  withdrawal,  ujiou 
which  application  the  following'  riilinj;  was  nuide: 

While  the  <lepartment  rt'c<)j;iii/.is  the  liohler  of  a  w  aii'lmii.-ii' 
ic<'ei]it,  so  far  as  it  refi'aiiis  from  c(uu]>ellinj;  delivery  to  any  other 
person  without  his  authority,  yet  il  has  no  power  to  deliver  the 
merchandise  to  him  witluuit  due  transfer  by  the  iiiipoiter.  *  " 
All  dutii's  havin;;  been  paid,  the  f^overnineiit  has  no  further  con  . 
cern  with  the  whisky,  and  the  rit;lit  to  deliver  or  withhold  deliv 
cry  rests  with  the  wareluuiseman  alone.  The  collectiu-  of  customs 
has  no  authority  lo  take  any  further  actitin  in  tlu'  matter  or  to 
interferi'  in  the  controversy  between  the  importers  and  the 
warehouseman. 

]mp<U'ted  merchandise  is  deemed  and  held  to  be  the  property 
of  the  peisoii  to  whom  il  may  bi'  c(uisi;,'iied,  and  in  oriliT  thai 
the  ri;;lils  of  ownership  shall  be  duly  resiiected.  the  de|iai'tuielil 
declines  to  reco;;iii/,e  the  title  of  any  other  than  the  consi^iiiee,  or 
the  person  to  whom  he  has  duly  transferred  his  ri;;lils  by  in<lorse 
ment  of  the  bill  of  ladin<;,  or  by  a  written  order  upon  the  with 
drawal  of  ;;oods  in  bond.  Upon  the  presentatiitn  of  a  valid  with 
driiwal  and  the  payment  of  duty,  the  government  releases  its 
control  over  merchamlise  in  bond,  and  its  delivery  is  a  proceed 
in>;  reslin;;  soh-ly  upon  the  warehouseman. 

Treasury  Decision,  February  iS.  iSg>^. 
ASSIGNEE  OF  IMPORTER   MAY   ENTER  GOODS  — 

\\'lien  imported  ^oods  are  placed  in  warehouse  under  nen- 


IMPORTERS.  273 

eral  order  as  unclaimed,  and  afterward  entered  by  an  assignee 
for  benefit  of  creditors,  they  may  be  delivered  to  him,  as  the 
department  does  not  recojjnize  Hie  foreign  shipper  as  having  any 
claim  on  the  goods  while  in  the  custody  of  the  collector,  and  the 
legal  representative  of  the  importer  succeeds  to  all  rights  and 
interests  for  customs  purposes  in  the  property  consigned  to  his 
assignor. 

Treasury  Decision,  iSp/. 
DUTY  UPON  RE-IMPORTED   DOMESTIC   SPIRITS.— 

.Spirits  exported  and  subsequently  reimported,  withdrawn 
from  custom  house  for  consumption  after  August  28,  1894, 
are  subject  to  a  duty  equal  to  the  internal  revenue  tax  existing 
at  the  time  of  such  withdrawal,  i.  e.,  §1.10  per  gallon. 

Treasury  Decision,  September  2g,  1804. 

DUTIES     PAID     MUST     BE     RETURNED    IF     GOODS     ARE     FOR- 
FEITED.— 

The  United  States  government  has  no  right  under  existing 
laws  to  declare  goods  in  its  hands  forfeited  and  at  the  same  time 
collect  the  duties  on  them  of  the  importer  in  addition.  The 
government  is  presumed  to  get  the  benefit  of  the  duties  in  the 
price  received  on  the  sale  of  them,  so  that  there  is  no  presumptive 
loss  of  duties.  If  the  importers  have  paid  the  duties  and  the 
goods  are  afterward  declared  forfeited  and  sold,  the  money 
paid  must  be  returned. 

U.  S.  Circuit  Court  Decision,  i8p8. 

LIABILITY  OF  IMPORTER  TO  WHOLESALE  DEALER'S  SPECIAL 
TAX.— 

A  distinct  and  separate  special  tax  stamp  is  required  to  be 
taken  out  by  a  liquor  dealer  at  every  place  at  which  he  completes 
sales  by  deliveries  of  liquors,  without  having  made  prior  con- 
structive deliveries  thereof  to  his  customers  at  his  regular  place 
of  business  for  which  he  holds  the  requisite  stamp. 

So  an  importer  of  liquors  holding  a  special-tax  stamp  as  a 
wholesale  liquor  dealer  at  his  office  in  the  city  of  A,  must  take 
out  an  additional  stamp  and  pay  additional  tax  as  wholesale 
dealer  for  the  city  of  B,  if  be  sells  and  delivers  packages  of 
]i(|uois  through  an  agent  at  his  place  of  storage  in  B,  unless  there 
is  a  jirior  constructive  delivery  to  the  purchasers  at  his  office  in  A. 

Treasury  Decision,  April  IQ,  i8g8. 

STAMPS   FOR   IMPORTED   LIQUORS.— 

Sec.  3334  a  (11). — Imported  liquor  packages  withdrawn 
from  public  store  or  warehouse,  not  having  the  required 
stamp,  are  forfeited.     Ami  whenever  any  package  of  im- 

18 


274  INTERNAL   REVENUE. 

ported  (listilltMl  siiirits  of  not  less  than  five  wine  gallouK 
is  Hllt'd  for  sliipiiicnt,  sale  or  delivery  on  the  ]ireniises  of  any 
wholesale  li(iuor  dealer,  it  must  be  stamped  with  special 
stamp. 

STAMPS  EFFACED.— 

Sec.  3334  a  (12). — Every  person  emptyin}?  or  causinj^  to 
beemptieil  the  contents  of  any  i)a<'kajre  of  imported  liipiors 
shall  (djllterate  and  ileslroy  the  stamp,  marks  ami  hramls 
thereon. 

IMPORTED  SPIRIT  STAMPS.— 

It  is  no  <)IT(  use  af;ainst  section  12  of  the  internal  revenue  act 
of  March  1.  l.sT'.l,  to  have  in  one's  luissessiiin  a  canc.-h-d  stamp, 
or  stamp  which  has  been  nsed,  or  which  pnriiiuis  to  liave  been 
used,  upon  any  cask  or  jiackajic  of  inijiorted  iicpiors,  unless  the 
same  was  removed  from  the  cask  or  ]ia(kaf;o  by  some  person 
intentionally,  without  beiii^j;  defaced  or  destroyed  at  lime  of 
removal. 

United  Stales  vs.  Morris  Spiegel.  1 16  IV.  S.  270. 

IMPORTED  CASKS  — 

See.  3334  (/  (13). — No  person  shall  pnrchaso  or  sell  any 
cask  or  package  with  the  imi)orted  licinor  stamj),  marks 
or  brands  thereon  after  the  same  has  been  iJ.sed  to  contain 
iniportetl  liquors  and  has  been  emptied. 

SHIPPING    LIQUORS     AND     WINES     UNDER    FALSE    NAME    OR 
BRAND.— 

Sec.  344!). — Whenever  any  person  slii])s,  transports  or 
icmoves  any  s]iirilnoiis  or  fermented  li(|U(>i-s  and  wines  nn- 
derany  mliii-  ilian  thi-  proper  name  nr  brand  known  to  the 
trade  as  desi^naiini::  the  kind  and  ipialily  of  tin-  contents  of 
the  casks  or  pai  ka;;es  conlainin^i  liie  same,  or  causes  such 
ad  to  be  done,  he  shall  forfeit  said  liquors  or  wiiu's  and 
casks  fU'  |>acl.:aL;i's,  and  be  subject  to  ]ia.\'  a  tine  of  .S.'IIO. 

FOREIGN    GOODS   INFRINGING   TRADE-MARK   CANNOT    BE   IM- 
PORTED.— 

Section  ll.a(l  <if  .lnl.\  L'l,  IMtT,  provides:  That  no  article  of 
imported  nnrchamlise  whii  h  shall  copy  or  simulate  the  name  or 


IMPORTERS.  275 

trademark  of  any  domestic  manufacture  or  manufacturer,  or 
whioli  shall  bear  a  name  or  mark  which  is  calculated  to  induce 
the  public  to  believe  that  the  article  is  manufactured  in  the 
United  States,  shall  be  admitted  to  entrv  at  any  custom  house  of 
the  United  States. 

Treasury  Decision,  August  5,  iSgy. 

NO  ALLOWANCE  FOR  BREAKAGE  IN   TRANSIT.— 

No  allowance  is  made  in  customs  duties  for  loss  of  liquors  in 
transit  by  breakage  and  leakage  of  bottles  or  other  like  damage. 

General  Appraiser's  Decision.  November  20,  i8p6. 

NO  DUTY  ON  BOTTLES  AND   JUGS.— 

No  duty  need  be  paid  on  bottles  or  jugs  containing  spirits 
(except  those  of  glass)  imported  under  the  taritf  act  of  July,  1S97. 

Treasury  Decision,  August,   iSpS. 

REPACKING  OF  WINES  UNDER  PARAGRAPH  296  OF  THE   ACT 
OF  1897.— 

I'aragraph  29G  of  the  act  of  July  24,  1S07,  is  as  follows: 

\\'ines,  cordials,  brandy  and  other  spirituous  liquors,  includ- 
ing bitters  of  all  kinds,  and  bay  rum  or  bay  water,  imported  in 
bottles  or  jugs,  shall  be  packed  in  packages  containing  not  less 
than  one  dozen  bottles  or  jugs  in  each  package,  or  duty  shall  be 
paid  as  if  such  package  contained  at  least  one  dozen  bottles  or 
jugs,  and  in  addition  thereto  duty  shall  be  collected  on  the  bottles 
or  jugs  at  the  rates  which  would  be  chargeable  thereon  if  im- 
ported empty. 

It  appears  that  in  the  invoice  of  sixty-two  cases  of  cham- 
pagne, comprising  the  importation  in  question,  six  of  the  cases 
were  found  to  contain  each  six  bottles,  known  commercially  as 
"magnums,"  of  about  two  quarts,  and  two  of  the  cases  contained 
each  four  "magnums"  of  about  two  quarts,  and  that  duty  was 
assessed  on  the  said  eight  cases  as  if  they  contained  one  dozen 
bottles  each.  It  is  understood  that  application  is  made  for  per- 
mission to  repack  for  the  purpose  of  having  duty  assessed  on 
the  packages  as  thus  made  up. 

The  assessment  was  correct.  A  repacking  of  the  wine  for 
the  purpose  of  reducing  the  number  of  dutiable  cases  would  be 
contrary  to  the  provisions  of  paragraph  SOfi,  which  imposes  duty 
on  the  contents  of  each  case  as  imported,  and  not  on  cases  to  be 
made  after  importation. 

The  delivery  of  the  cases  containing  less  than  twelve  bottles 
each  to  the  importer,  after  payment  of  duties  as  aforesaid,  is  not 
prohibited  by  law,  nor  is  any  repacking  required  after  such  de- 
livery. 

Trcasnrv  Decision,  February,  i8g8. 


27(;  INTERNAL   REVENUE. 

IMPORTERS  OF  CHAMPAGNE  MUST  PAY  DUTY  ON  BOTTLES 
AND  WINE  BOTH.— 

Till-  riiilL'd  Stad's  ('irciiil  Coiiit  nf  Ai>peals,  in  rcfcniii;;  to 
Ii!iia;;raiilis  88  and  24;t  of  the  act  of  August  28,  18!(4,  decides  as 
follows: 

Conceding  that  the  last  quoted  paragraph  is  not  entirely  free 
from  anihigiiitv.  aiul  thai  when  Congress  tht-i-ein  provided  for  a 
diitv  of  "ciglit  iliillais  piT  (lo/.eii  on  clianipagiif  in  liollles,"  the 
plirasi'  might,  witliont  violiMH-c  to  its  iangiiagc.  he  iiitcrprri<Ml 
cillier  as  including  or  as  e.xclndinglheliottlcs.any  sudi  ambiguity 
seems  entirely  relieved  l>y  the  language  of  tiie  next  succeeding 
jiaragriipli.  244,  in  ihe  same  act.  Congress  therein  imposes  a 
duty  upon  "still  wines  *  *  *  in  bottles  *  *  *  pep  easp 
of  one  dozen  bottles  *  *  *  containing  each  not  more  than 
one  quart,"  and  adds  the  proviso.  "  but  no  separate  oi-  additional 
duty  shall  be  assessed  on  the  bottles."  Undoubtedly,  there 
fore.  Congress  assumed  that  unless  it  thus  expiessly  exempteti 
the  bottles,  its  im])ositi(ui  f>f  a  duty  on  wines  in  bottles  pei-  case  of 
one  dozen  bottles  would  leave  tlie  Imttles  subject  to  the  provision 
for  duty  on  fdled  bottl(>s  containi'd  in  pai'agra()h  88  of  tiie  same 
act.  ^^■hen,  therefore,  in  the  preceding  s»>ction,  (^ongrcss,  in  sul>- 
stantially  similar  language,  lays  a  diity  of  !J8  per  dozen  on  chain 
pagne  and  other  si)arkling  wines  in  Ixtttlos  without  exempting 
the  bottles,  it  is  a  fair  conelusion  that  it  had  no  intention  to 
exem|it  tliem  from  the  opei-afion  of  i>aragraph  88. 

BOVRIL  WINE— DUTIABLE  AS  A  MEDICINAL  PROPRIETARY 
PREPARATION.  ALCOHOLIC.  AT  THE  RATE  OF  50  CENTS 
PER  POUND,   UNDER   PARAGRAPH   74   OF   ACT   OF    1890.— 

The  so-called  a|ipraisers'  case,  liie  United  States  vs.  W.  M. 
Shoemakir  (A.  1S!l7i.  was  decided  in  the  United  Slates  Circuit 
Court  for  the  Soiithi-ru  IMsliicI  of  New  York  on  Deeember  it, 
1SM7.  in  favoi-  of  llie  gox-rnmenl. 

The  mei'eli.'Midise  in  suit  consishd  of  soc.illed  "I'lovril"  wine 
in  bottles,  which  w  is  classilied  for  iluly  as  a  "medicinal  proprie 
tary  pie|(aralion,  alcoliolic.  at  .")!>  cents  per  i)ound,"  un<ler  p.ira 
graph  71  of  the  ;ict  of  October  1.  1S!tO.  The  imp(Uler  prolesied. 
elaimini:  the  fioMil  wine  to  be  dutiable  al  f  1.(1(1  per  dozen  bottles 
under  iiaragrajiii  •■!•'.(;  of  said  act. 

The    leslimony    in    this   case   sho\\ed    Ih.il    ilie    I'.ovril    wiiu 
iMiiler  eonsideralion  eontained  absolute  ab'ohol  by  \olume  17.!t(l 
and   by   weight    M.:t.">:   that   it   consisle<l   of  pent    wine,   with   ex 
tracts  of  beof  and  malt  added  thereto. 

On  the  trial  of  this  case,  testimony  was  introduced  on  b(>lialf 
of  the  government  showing  that  "still  wines,"  as  understood  com 
mercijilly.  do  not  include  such  compounds  as  the  Hovril  wines  in 
question;  als<i  thai  Ionics  were  medicinal,  and  (hat  the  action  of 


IMPORTERS.  277 

such  a  compound  as  Bovril  wine  was  not  the  same  as  that  of  still 
wines,  even  when  the  lattei*  were  used  medicinally. 

The  court  finds  that  with  the  percentage  of  alcohol  shown 
to  have  been  contained  in  this  IJovril  wine  it  was  properly  classi- 
fiable as  an  alcoholic  compound,  following  Mackie  vs.  Erhardt 
(77  Fed.  Rep.,  610);  furthermore  that  the  term  "still  wines"  does 
not  include  such  special  preparations  as  that  under  consideration. 
The  classification  under  paragraph  74  as  a  proprietary  prepara- 
tion containing  alcohol  is  therefore  sustained. 

WHISKY   FOR  USE   OF   GOVERNMENT.— 

The  department  cannot  permit  the  withdrawal  from  custom 
bonded  warehouse  of  whisky  free  of  dutj*,  but  such  withdrawal 
can  be  made  from  internal  revenue  bonded  warehouse  free  of  tax. 

Treasury  Decision,  March  lo,  iSg8. 


PAKT  IV. 


State  and  Other  Laws 


OF 


General  Interest. 


CHAPTER     I. 


STATE  LAWS. 


ALABAMA  DISPENSABY  ACT.— 

Approved  February  18,  1899. 

The  Alabama  Dispensary  Act,  which  takes  effect  Janu- 
ary 1,  1900,  provides: 

Section  1.  Each  incorporated  town  or  city  in  which  the 
sale  of  liquor  is  not  prohibited  by  law,  may  buy  and  sell 
liquors  through  a  dispensary. 

One  dispensary  is  allowed  for  each  ten  thousand  in- 
habitants, and  the  municipality  must  invest  in  the  business 
not  less  than  ^*p300  nor  more  than  |2,500  for  each  dispensary. 

All  liquors  bouaht  and  sold  shall  be  of  the  purest  and 
best  quality. 

Section  2.  Creates  the  office  of  dispenser  and  provides 
for  his  election  and  term  of  office. 

Section  3.  Provides  the  qualifications  of  dispenser  and 
for  his  removal  and  filling  vacancies. 

Section  4.     Provides  for  salary  of  dispenser. 

Section  5.  The  dispenser  shall  not  sell  any  kind  of 
liquor  in  less  quantity  than  one-half  pint.  Shall  not  make 
more  than  one  sale  to  the  same  person  in  any  one  day  and 
no  sales  from  6  p.  m.  to  (>  a.  m. 

Section  G.  The  dispenser  shall  not  drink  or  give  away 
liquor  on  the  premises  or  permit  others  to  do  so. 

281 


282  STATE   LAWS. 

Sectiiiii  7.  I'rovides  penalty  for  tlriiiking  on  the  prem- 
ises. 

Section  S.  All  liiiiKn-.s  must  be  sold  in  seulcil  ii;iikaj;«'S 
and  no  broken  i)acka};es  kept  in  the  dispensary. 

Section  !).  Must  buy  and  sell  for  cash  only.  I'mvides 
for  accountinj,'  by  disjH'nser  and  ihat  the  city  or  town  must 
pay  the  same  license  ta.\  to  county  and  state  formerly  paid 
by  retail  dealers. 

Section  1(1.  No  one  else  may  sell  cxccjit  that  manu- 
facturers may  .sell  by  wholesale  to  dispensers  or  other  deal- 
ers authorizcHi  to  sell,  under  penalty  of  a  fine  of  fifty  to  one 
liundred  (hdlars. 

Section  11.  County  with  no  incorpmati'd  town  or  city 
must  conduct  the  business  and  i)ay  state  license. 

Section  12.  (bounty  may  establish  dispensaries  in  rural 
districts,  and  provides  manner  (if  pi-Dccdnic  In  esialdisli 
such  dispensaries. 

Section  13.  Provides  against  repeal  of  any  loial  option 
law. 

Section  14.  Dispensary  must  not  be  connected  with 
any  adjacent  house  or loL 

Section  15.     IJepeals  acts  in  conllict. 

Section  1(J.  This  act  shall  ;;o  into  effect  on  the  fii-st  day 
of  January,  nineteen  hundriHl  (lIMtO.)  I'rovided,  that  this 
act  shall  not  aj)ply  to  the  ctiunties  of  Dalla.s,  Walker,  Cull- 
man, Winston,  Madison,  Montgonier}',  Lawrence,  Morgan, 
l>luiint,  Mobile,  I'ickeus,  Lee,  TalIap<»osa,  <\>osa,  Talladega, 
Karbour,  Shelby,  l^auderdale,  .Marengo,  Crenshaw,  Coving- 
ton, Tuscaloosa,  Fayette,  Etowah,  Macon,  Calhoun,  .Mar- 
shall, Jefferson,  Uahlwin  antl  (Jreenville,  in  Hutler  County, 
Koanoke  in  IJaiidoljih  County  and  I'niontown  in  Terry 
(  ouMly,  and  CoIIm-ii  County,  except  in  I  lie  town  of  Cherokee 
in  said  (oiiiily.  i'i'o\ided,  that  the  provisions  of  this  bill 
shall  not  apph  to  the  iiiaMnracliire  and  sale  of  domestic 
wines  in  <  'lebiirne  and  .Marion  ( 'ouiil  ies,  made  and  manufac- 
tured out  «»f  grapes  irrown  in  said  counties  and  mannfac- 
lured  in  said  roiinties. 


ALASKA    LAW.  283 

Sections  17  and  18.  Place  tlie  act  in  operation  in 
Lowndes  Count}'  at  once  and  provide  that  said  county  sliall 
receive  funds  derived  from  its  violation. 

ALASKA  LIQUOR  LAW.— 

The  new  Alaska  law,  numbered  "Public — 193,"  passed 
in  lSt)9,  changes  the  prohibition  system  that  formerly  ex- 
isted into  high  license  and  provides: 

Section  460.  The  fees  are:  For  billiard  rooms,  $25  a 
year;  for  bowling  alleys,  |25;  brewers,  |500;  bottling  works, 
1200;  cigar  stand,  |2o;  drug  store,  |50;  hotels,  |50. 

Section  4G2.  No  person,  corporation  or  company  shall 
sell,  offer  for  sale  or  keep  for  sale,  traffic  in,  barter  or  ex- 
change for  goods  any  intoxicating  liquors  except  as  herein- 
after provided.  Intoxicating  liquors  shall  be  deemed  to  in- 
clude whisky,  brandy,  rum,  gin,  wine,  ale,  porter,  beer,  hoo- 
chinoo,  and  all  spirituous,  vinous,  malt  and  other  fermented 
and  distilled  liquors. 

Section  463.  License  shall  be  issued  by  clerk  of  District 
Court  on  order  of  the  judge. 

Section  464.  Majority  of  white  residents  within  two 
miles  must  consent 

Section  465.  Particular  place  of  business  must  be  de- 
scribed and  business  must  be  carried  on  by  applicant  him- 
self, not  by  agent. 

Section  466.  Must  not  sell  to  minor,  Indian,  intoxicated 
person  or  drunkard. 

Section  468.  There  are  two  classes  of  liquor  licenses, 
that  for  wholesale  liquor  dealers  and  for  barrooms.  The 
Avholesale  license  shall  bo  $2,000  per  annum.  For  a  bar- 
room the  license  shall  be  .$1,000  where  the  population  is 
1,.500  or  more,  $500  if  upward,  of  1,000.  In  towns,  camps 
and  settlements  of  more  than  1,000  or  less  than  1,500  the  li- 
cense shall  be  .$1,000. 

Wholesale  dealers  must  not  sell  in  quantities  less  than 
one  gallon. 

Section  469.  License  must  be  framed  and  posted  in  con- 
spicuous place. 


284  STATE   LAWS. 

Section  471.  Dru^mists  must  not  sell  except  on  pre- 
scrijjtiou  of  rcpiitaltli'  plivsiciaii. 

Section  472.     rciiallv  for  sale  without  liceiiKc. 

Section  47r».  No  license  can  be  j^ranttHl  for  sale  witUin 
four  hundred  feet  of  schoolhouse  or  church. 

Section  478.     No  f(>inali*s  or  minors  sliall  l>e  «'niido,ved. 

THE  NICHOLSON  LAW  OF  INDIANA.— 

Approved  Mai-ch  11,  1895. 

Section  1  provides  for  an  accurate  (lescrii»tion  of  the 
room  in  which  the  liguors  are  to  be  sold.  The  applicant 
must  be  a  male  citizen  and  over  21,  and  of  good  moral 
character. 

Section  2  says  that  room  must  be  separate  from  any 
other  business^,  without  any  partition  in  the  room  or  any  de- 
vices for  amusement  or  music  of  any  kind.  The  applicant 
may  carry  on  other  business  by  so  stating  in  his  application 
for  license. 

Section  3  makes  it  unlawful  for  anyone  other  than  the 
proprietor  or  his  familv  to  enter  his  saloon  at  any  time  when 
it  is  unlawful  to  sell  on  Sunday  and  holidays. 

Section  4  reciuires  a  saloon  to  be  located  on  the  ground 
lioor  and  fronting  the  street,  and  an  unobsti'uctt^  view  of  the 
room  must  be  had  from  the  strwl  at  such  times  as  the  sale 
of  liquor  is  forbidden  by  law, and  if  not  complied  with  at  8«ch 
times  will  be  prima  facie  evidence  of  guilt  in  court. 

Section  5  forbids  the  loitering  of  boys  in  saloons. 

Section  (5  forbitls  the  sale  of  li(|Uors  in  any  UKinncr  to 
minors. 

Section  7  provides  for  the  enforcement  of  the  law  by 
sworn  and  si»ecial  oflicers. 

Section  S  limits  the  lifjuor  licenses  to  one  for  each  per- 
son, the  ajiplicant  being  the  owner  and  the  jtroprietor  of  the 
business  and  a  resident  of  the  township. 

Section  !t  |)rovidcs  for  iirohihition.  A  majority  of  the 
voters  of  any  township  or  ward  can  tile  a  remonstranre  with 
the  county  auditor  three  days  prior  to  the  meeting  of  the 


IOWA    MULCT  LAW.  285 

boai'd  of  county  commissioners,  and  may  prevent  the  is- 
suance of  a  li<'ense  at  any  time  within  two  years. 

Section  9^  prohibits  druy;  stores  from  selling  in  less 
quantities  than  a  quart  except  on  prescriptions. 

Section  10  applies  the  provisions  of  the  act  to  persons 
and  liquor  resorts,  whether  doing  business  under  state  or 
national  laws. 

IOWA  MULCT  LAW.— 

A])i)roved  March  20,  1894. 

Section  1.  Provides  for  assessment  of  a  tax  of  $600  per 
annum  against  liquor  dealers  and  against  the  real  property 
on  wliich  it  is  sold. 

Section  2.  Assessor  is  to  return  a  list  of  places  in  De- 
cember, March,  June  and  September  of  each  year. 

Section  3.  If  assessor  fails  to  return  list,  any  three 
citizens  of  the  county  mav  do  so. 

Section  4.  Provides  for  applications  to  board  of  super- 
visors to  abate  the  tax. 

Section  5.  Proceedings  and  appeal  in  case  of  such  ap- 
plication. 

Section  6.     Trial  of  appeal. 

Section  7.  Pro  rata  abatement  of  tax  where  sales  have 
not  continued  more  than  six  mouths  in  the  year. 

Section  8.     No  board  of  equalizations  for  these  taxes. 

Section  9.  Levy  of  the  tax  by  board  of  supervisors  in 
each  September. 

Section  10.  County  auditor  certifies  tax  and  costs  to 
county  treasurer. 

Section  11.  Fixes  a  penalty  of  twenty  i)er  cent  if  not 
paid  semi-annually  when  due. 

Section  12.  Provides  for  sale  of  property  for  taxes  not 
paid. 

Section  13.  Provides  for  application  of  general  laws 
for  assessment,  lew  and  collection  of  the  taxes. 

Section  14.  Provides  that  one-half  of  the  revenue  de- 
rived shall  be  paid  into  the  general  county  fund  and  one-half 
to  the  municipalitv. 


286  STATE   LAWS. 

Sectidii  l.">.  (iniiilv  Mitorney  must  enfurre  tho  l;iw  ami 
aii.v  (ifticcr  fiiilinji  Id  roiiiply  witli  the  law  sliall  In-  n-iuoviMl 
from  ollii-e. 

Spction  Hi.  I'rovides  that  tiic  ad  docs  not  Icfiaiize  the 
business  nor  jtrotcct  the  dealer  from  anv  jienally,  except 
that  certain  penalties  may  be  suspended. 

Section  IT.  I'rovides  ftir  siis]it'nsioii  of  penalties  in 
cities  of  5,000  or  more  iniiabiiaiiis  in  certain  cases. 

Dealci*  must  have  consent  of  majority  of  voters  in  city 
and  of  eacii  resident  luoperly  owner  within  fifty  feet  of 
premises,  which  iniisi  not  be  within  three  hundred  feet  of 
any  church  or  sclioolhouse.  Must  file  ^;i,000  bond  for  ob- 
servance of  provisions  of  the  act  and  for  ])aynient  of  any  civil 
dama*!;es  resullin;;  from  the  sale  of  liipnu-. 

Business  must  be  cariii'il  on  in  a  sinirie  room,  iiavinj; 
but  one  enti'ance  or  exit  and  that  oiienin;^  upon  a  public 
business  street.  The  bar  must  be  in  plain  view  from  the 
street  and  iiimliMriK  ted  by  sireens,  blinds,  |)aint(»<l  win- 
ilows,  or  any  other  device.  List  of  employes  must  be  filed 
with  county  .•nnlitor  and  no  one  (dse  be  permitted  behind  the 
ba  r. 

There  must  be  no  chairs  or  benches  in  front  of  ihc  bai', 
no  ;:am(\s  of  any  kind  played  and  no  music,  dancin;;  or  ol  her 
entertainment.  The  place  must  not  be  open  earlier  than 
.">  a.  m.,  nor  later  than  10  ji.  m.,  nor  on  election  days  (u-  holi- 
days, nor  in  the  eveninj;  of  sntdi  days. 

No  minor,  drunkard  or  intfixicated  j)erson  shall  l)e  al- 
lowed in  the  room  and  no  sales  made  to  them  (U-  to  any  per- 
son who  has  taken  aii\  "cure  U<v  drunkenness,"  nor  to  any 
pers(Ui  whose  wife,  husband,  parent,  child,  brother,  sister, 
U'uarilian,  ward  or  emplovor  shall  forbid  su(  h  sale. 

Section  IS.  f'ontains  pr<ivisi(ms  for  sale  in  (ilii-s  (U- 
towns  of  less  than  H.OOt)  inhabitants. 

Section  10.  City  council  l)y  vote  t)V  a  majority  of  the 
Miters  by  petition  may  n'Uiove  the  bar  to  proce<>dinjis  of  sec- 
lion   17. 

Serfinn  I'd.      I'lescribes  re<|uisites  of  petitions. 


KENTUCKY    THORNE    BILL.  287 

Sectiou  21.  All  pai)ers  subject  to  inspection  by  any 
citizen. 

Section  22.     A  gift  of  liquor  constitutes  a  sale. 

Section  23.  Payment  of  lax  shall  not  be  used  as  evi- 
dence against  person  paying  it. 

Section  24.  Cities  and  towns  may  collect  additional 
taxes  and  further  regulate  and  control  the  business. 

THE  THORNE  BILL  OF  KENTUCKY.— 

The  following  is  the  full  text  of  the  Thorne  anti-private 
brand  bill  of  Kentucky,  passed  in  1890: 

SENATE   BILL   NO.   174. 

An  act  to  protect  distillers,  warehousemen,  purchasers  and 
holders  of  warehouse  receipts  against  fraud  and  duplic- 
ity, and  to  provide  a  i)unishment  and  penalty  for  a  vio- 
lation thereof. 

Be  it  enacted  by  the  General  Assembly  of  the  Common- 
wealth of  Kentuclvy: 

Section  1.  That  every  person  (firm,  joint  stock  company 
or  corporation)  who  produces  distilled  spirits,  or  who  brews 
or  makes  mash,  wort  or  wash  fit  for  distillation,  or  for  the 
])roduction  of  spirits,  or  who  by  any  process  of  evaporation 
separates  alcoholic  spirits  from  grain,  molasses  or  fruits,  or 
any  other  substance  fermented,  or  who,  making  or  keeping 
mash,  wort  or  wash,  has  also  in  his  possession  or  use  a  still, 
is  within  the  meanin;:-  of  this  act  a  distiller. 

Sec.  2.  That  it  shall  be  unlawful  for  any  distiller  to 
manage  and  operate  a  distillery  in  this  commonwealth  under 
any  other  than  his  actual  or  real  name,  or  under  such  one 
distinguishing  trade  or  business  name  or  style  as  he  shall 
have  openly  adopted  for  carrying  on  the  business  of  his 
distillery,  and  no  distillery  shall  be  operated  under  more 
tlian  one  name  or  style  during  any  one  distilling  season,  be- 
ginning the  first  day  of  August  in  each  year  and  ending  the 
thirty-first  day  of  July  in  the  succeeding  year,  except  in  case 
of  death,  insolvency  or  actual  sale,  or  houa  fide  lease  of  the 
distillery,  and  only  then  after  the  distillery  has  ceased  opera- 
tions for  a  period  of  at  least  thirty  days. 


288  STATE   LAWS. 

Sec.  3.  That  it  shall  be  mihiwful  for  any  distiller  iu  this 
coiimioiiw ciiltli  In  holt]  (Hit  m-  rt'iircsciit  In  tlic  |)iililic  thf 
j)i'o(luits  jiciiiall.v  ilislilh'il  bv  him  at  his  disliili-rv  as  liaviii^i 
boen  tlistilltMl  bv  any  (ither  iktsoii,  linn,  joint  stock  company 
or  cDriioration. 

Sec.  4.  Thai  it  sliall  be  unlawful  fur  any  ]M'i*sun.  fiiui, 
joint  slrxk  t(>ni|ian\  of  loi-poi-alioTi,  nnl  ailually  «'nj;a}itMl  al 
the  linn-  in  Ihe  business  of  pro(1ncin<;  distilled  spirits  in  this 
coininoiiw calth,  to  iiennit  his  nr  its  iinlividual  business  or 
name  to  be  used  by  any  distiller  as  Ihe  o])erator  of  his  distil- 
lery, and  anyone  so  olTendin<j  shall  be  subje<t  to  an  indirl- 
nient  in  any  conrt  of  competent  jurisdiction  and,  upon  con- 
vi(  tion,  shall  be  fined  in  any  sum  not  less  than  live  hundred 
•  lollars  uiii-  luiui'  111  an  iwo  llmusand  dollai"s  for  each  offense 
al  I  lie  (lis(i<'iii)U  nf  I  lie  jurv. 

Sec.  r>.  That  any  distiller  or  other  person  who  shall  will- 
fully and  knowiniilv  violate  or  evade  or  atleinitt  to  evade 
any  of  the  provisions  of  the  fore;ioinji  act  shall  be  ^;nilty  <if 
a  misdemeanor,  iind  nIimII  be  subject  to  an  indictment  in  any 
court  of  com]  let  en  1  juiisdidion,  and  uimu  cduv  iciinn  shall  be 
lined  in  anv  sum  not  less  than  two  hundred  dollars  nor  more 
than  one  thousand  dollars  for  each  offense,  at  the  discivtion 
of  the  jury.  Each  day  that  a  distillery  is  operate<l  contrary 
to  the  iirovisions  in  this  act  shall  constitute  a  separate  ami 
tlistillct   olTeUse. 

Sec.  <i.  TliMi  III!  pfisnu,  lii'ui  or  cnrpnral  inn  shall  issin- 
or  si<;n  any  warehouse  ie<  eipl,  or  substil nie  for  such  n-ceipt 
on  whisky  stored  in  a  distillery  bonded  warehouse  in  this 
commonwealth,  excei>l  the  distiller,  and  any  i)ei-son  other 
than  llic  acliial  nw  m  r  ami  npciatnr  nf  a  distillery  who  shall 
issue  or  si^n  any  warelmuse  i<'cci|)l,  nr  substitute  therefor, 
in  vinlalinu  nf  se(linn  "J  nf  this  act,  sliiill  be  ;;uilly  nf  a 
felony,  iiud  uimii  imlii  imeul  and  cnnvininu  be  conliiicd  in 
the  jienileiitiary  for  a  perinil  of  lime,  nnl  less  than  twn  iinr 
more  than  ten  years,  in  the  discretion  of  the  jury. 

Sec.  7.  That  any  distiller  may  use  and  brand  upon  the 
<  nuniH'ii  i:il  lieail  nf  a  paiKa;;e  or  cask  any  name  or  <le\  ice  as 


MICHIGAN    LAW.  289 

his  (radeiiiark  selerted  and  owiK'd  by  liiiii,  or  the  uame  or 
trademark  of  any  ciistoiner  of  said  distiller.  But  nothing 
h(>rein  sliall  permit  anv  snch  brand  or  name  or  trademark 
to  be  jint  npon  the  stamphead  of  snch  ])a»kaj;e  or  cask. 

THE  MICHIGAN  LAW.— 

Approved  June  2S,  1897. 

Section  1.  Amount  of  Annual  Tax. — Retail  dealers, 
.f.'OO  per  annum.  Wholesale  and  retail  dealers  in  malt 
liquors,  |500.  Wholesale  spirituous  liijuors,  |500.  Whole- 
sale and  retail  spirituous  liquors,  fSOO.  Brewers,  |65.  Dis- 
tillers,  1800. 

Section  2.  Retail  dealers  are  those  who  sell  only  in 
quantities  of  three  gallons  or  less,,  or  one  dozen  quart  bottles 
or  less.  Wholesale  dealers  those  who  sell  in  larger  quan- 
tities. No  tax  is  required  for  sale  of  wine  or  cider  made 
from  fruits  grown  in  the  state,  except  where  sold  by  the 
drink. 

Section  3.  Druggists  may  sell  for  chemical,  scientific, 
medicinal,  mechanical  or  sacramental  purposes,  but  must 
not  sell  to  a  minor  except  for  medicinal  or  mechanical  pur- 
]>oses  and  on  wriden  order  of  parenl  or  guardian,  and  must 
not  sell  to  adult  who  is  intoxicated  or  in  tlie  habit  of  getting 
iutoxicated,  nor  to  an  Indian,  nor  to  any  person  when  for- 
bidden by  husband,  \\ife,  ])arent,  child,  guardian,  emjiloyci- 
or  officer.  And  druggists  must  give  bond  before  selling  and 
must  keep  a  i>ublic  record  of  all  sales. 

Sections  4,  5  and  (i.  Provisions  for  obtaiuing  permis- 
sion to  sell. 

Section  7.  Penalties  f(U'  violation  of  law. 

Section  8.  Boml  of  from  .f3,00(t  to  itftsOOO  required  for 
keeping  laA\  and  paying  all  civil  damages. 

Sections  D  to  12.  Disjiositlon  of  tax  and  duties  of  otti- 
cers. 

Section  13.  Liquors  must  not  be  sold  to  any  minor,  in- 
toxicated person,  any  person  in  the  habit  of  getting  intoxi- 
cated, Indian,  person  forbidden  by  husband,  wife,  parent, 

cliild,  guardian,  employer  or  officer. 
19 


•_'!»(»  STATU    l..iHS. 

Sccfidn  14.  X(»  sdiili'iil  (»r  minor  can  b<>  ]>onnitt<Ml  to 
j»l;iy  at  liillianis  or  any  ;;anu'  of  cliancc  in  i>la<<'  of  bnsincss. 

Section  1.">.  Minor  ninst  not  lie  allowed  to  visit  or  re- 
main in  saloon  nnless  accompanied  by  jiaicnt  or  ^^nanlian. 

Section  H).  I,i(|Uoi-s  not  allowed  in  any  concert  hall, 
variety  show,  liieater  or  other  idace  of  aninscnient  or  in  anv 
bnildin^  or  room  opt'nin;^  in  iwiy  such  place. 

Section  17.  Saloons  must  be  ( lose«l  on  Sunday,  election 
days  an<l  holidavs  nntil  seven  o*(  hx-k  the  next  morniii};  and 
every  ni>:ht  from  nine  o'clock  to  seven  o"(  lock  tlie  next  morn- 
ing;; except  that  city  conn*  ils  may  jtermit  them  to  be  oi>en 
from  six  o'clock  in  the  mornin;:  to  eleven  o'clock  at  nij^hl. 

Section  '2U.  Terson  seilinj;  lienor  is  made  liable  for  all 
<  i\il  damages  cause<l  or  contributed  to  by  tiie  intoxication 
of  any  ]ii'rs(»n  to  whom  such  li(Hior  is  sold. 

Section  !!.">.  l,i(|Uors  must  not  be  adulterate<l  by  mixing; 
w  ii  h  any  delcidioiis  rlru;;,  substance  or  licpiid,  which  is  jxii- 
sonous  or  injurious  to  health.  And  dealers  must  not  sell 
any  sn(h  adulterated  liijuors,  on  penalty  of  tine  ami  im- 
luisonmenl. 

Section  2<>.  Ilacii  bari'el,  cask  or  othei'  vessel  conlain- 
in<4  li(|Uor  iiiusi  lie  biainied  with  the  name  of  niannfact  nrer 
or  recti liei-  and  w  it  ii  t  he  w  onis,  "I'ure,  and  w  it  houi  dni^s  or 
poison." 

Section  .'{1.  Screens  must  be  i<>moved  duiinji  hours  of 
closin;;  so  as  to  pei'mil  \  iew  of  bar  from  the  sidew  alk.  street 
or  alley. 

The  |iure  fond  law  of  lS!(."i  pro\  ides: 

Section  Hi.  No  person  shall  manufactui-e,  brew,  dist  ill. 
ha\e  or  ollVr  for  sale  an\  s|iiriinons  oi'  fermented  or  mall 
li(|iiors  containing  anv  substance  or  inuredieni  not  normal 
or  healt  liful  to  exist  in  spii-itnous,  feiinented  oi-  malt  liipiois 
or  which  mav  be  deleterious  or  detrimental  to  health  when 
such  litjuors  are  used  as  a  bcvera;;e. 

MINNESOTA    LIQUOR    LAWS.— 

'•lnIoxi(  alin;.;  li«luor.  "  w  herever  used  in  the  laws  of  Miu- 


MINNESOTA    LAW.  291 

iicsota,   sliall   be   understood   to   mean   spirituous,   vinous, 
malted  and  fermented  liquors. 

LICENSE  OR   NO  LICENSE-IN   VIT,LA';K. 

The  leii'al  voters  of  any  incorjiorated  village  or  town- 
ship have  the  power  to  determine,  by  vote,  for  themselves 
whether  license  for  the  sale  of  intoxicating  liquor,  as  a  bev- 
erage, shall  be  crauted  or  not 

Notice  of  vote,  in  a  village,  to  be  taken  upon  this  ques- 
tion shall  be  given  by  the  village  recorder  for  at  least  ten 
days  prior  to  any  annual  election,  upon  petition  of  ten  or 
inore  legal  voters,  which  i)etition  must  be  presented  not  less 
than  rifteen  days  prior  to  the  election. 

IN  TOWNSHirS. 

Notice  of  vote  to  be  taken  in  townships  shall  be  given  by 
the  town  clerk  at  the  same  time  and  in  the  same  manner 
that  notices  of  annual  town  meetings  are  given. 

The  vote  upon  such  question  shall  be  by  ballot  con- 
taining the  woi'ds  "Acaiust  License"  or  "In  Favor  of  Li- 
cense," and  shall  be  t^iken,  canvassed,  returned  and  an- 
nounced in  the  same  manner  as  votes  for  village  officers.  If 
a  majority  of  tiie  votes  case  are  "Against  License,"  no  license 
shall  be  granted  bv  the  authorities  of  such  village. 

LICENSE  LAW. 

\()  ]ierson  is  in  any  manner  ]ir(>(ected  by  any  permit 
or  license  issu<'d  by  Ihe  i»ro](er  iiarties,  unless  he  shall  have 
paid  the  full  amount  required  by  the  law. 

All  licenses  must  be  posted  up  in  the  room  where  the 
business  is  carried  on,  and  ranst  distinctly  state  the  amount 
]>aid  therefor,  and  contain  a  description  of  the  premises 
wliere  li(iuor  is  to  be  sold. 

Whoever  sells  under  a  liieiisc  in  a  jiiace  other  than  the 
one  therein  described  is  guilty  of  selling  without  a  license. 

No  license  shall  be  granted  to  any  person  who,  during 
the  twelve  months  next  preceding  the  application  for  such 
issuance,  shall  have  been  convicted  of  violating  any  law 
regulating  the  sale  of  intoxicating  liquors. 

Any  otlicer  neglecting  or  ret'using  to  perform  any  duty 


ivtii  STATE   LAll^S. 

r('<|iiir(Ml  nf  liiiii  hv  laws  if;iiilatiii;;  llic  rM|intr  tratlic  is 
<:iiiltv  of  nialfcasaiK'i-  in  iinii-<-  :iii<!  siilijcci  to  (iin-  iirxl  liis- 
•  lualilicil  friMii  IniMiiiu  i  In-  hMk  c  dnriii;:  the  rcinaiiKicr  of  his 

tCIIII. 

If  is  iiiilaw  liil  III  sill  li<|iiui-  Id  aiiv  iiiiinii-,  sliidont  or 
|)ii|iil  in  any  inililic  s<  iniol  m-  acailciiix ,  or  in  an  inli-ni|i<-i'ato 
ilrinlvci-  (ii-  iialiiliial  (Irmiivani.  And  llic  license  nf  mie  w  Im 
sells  In  a  niinnr  i>]-  lialiiiiial  ilninkaril  after  le^al  nntice  has 
been  •:i\eii  iinl  In  sell  In  sufii  person  is  \  nid.  It  is  also 
tinlawfiil  to  allow  a  minor  to  throw  dice  or  play  cards,  hil- 
linrils  or  |io<d  where  liiiuor  is  sold. 

It  is  iiiiliiwfiil  to  sell  li(pioi'  in  nny  ciiy,  \  illa^ro,  town  or 
hoi'on^ili  oil  the  Saliliath  ilay  or  nii  any  Ljfiieral  nr  special 
t  le<tinii  da.\ . 

The  naiiK'  or  kind  nf  intoxiciitin;!:  li(pior  is  iiiunalerial 
in  a  i»rose<ntion;  and  the  tindin};  of  li(pioi-  on  th(>  jtlace  is 
(iriiiiii  fiiiic  evidence  of  their  sale,  and  the  fact  of  cnie's  drink- 
injj  what  ai»i>('ars  to  he  intoxicating;  liipior  is  itriiiin  fncic 
«'vi(lpn(  (» that  it  was  intoxicatin^C-  And  proof  that  the  acousod 
has  pai<l  the  Fnited  Stati's  leveiiiie  lax,  or  has  jiroiiired  a  re- 
ceipt ffir  sikIi  paxnienl,  co\crint:  lln-  time  in  which  it  is  al- 
leged I  he  accnsed  has  sold  wilhonl  a  license,  is  iniiiin  fiirii 
e\  ideliee  of  Sllcll  sale. 

.\ll     places     W  he|-e     litplol's    are     sold     ihntels    excejiled) 

ninsi  clnse  at   I  I  o'clock  al  ni^iil  and  remain  closed  till  •">  in 

I  he  ninftlilli;. 

lilind  |ii;;  profirietors  and  others  attemptiiiLr  to  e\ade 
the  law  in  an.v  manner  are  snhject  to  tine  and  imprisonment, 
as  is  also  the  owner,  lessee,  or  p<'rsoii  in  jMtssession  or  roll- 
ing (tf  the  prt'iniK«'s  on  which  any  such  means  are  resorted 
to  to  evade  the  law.  if  he  kimwinirly  consents  to  or  ai<ls  in 
such  e^•asion. 

It  is  the  dniy  of  e\cry  sheiifT,  depiil\  sherilT,  pcdice 
olhcer  or  otiier  peace  olVicer  to  arrest  any  person  violalinji 
any  pro\  ision  of  tlu'  licpmr  laws.  .\nd  it  is  the  duly  of  Ihe 
connty  attorney  to  prosecute  all  violations  n|ion  com|dain( 
prfiperly  made. 


NEIV    YORK   LAW.  293 

DnijiCists  cau  sell  liquor  only  upon  the  written  prescrip- 
tion of  a  (Inly  licensed  pliysician,  and  any  druj>j;'ist  or  phy- 
sician who  disposes  of  or  aids  in  disposing  of  any  liquor 
except  for  medicinal  purjioses  is  jiiuilty  of  a  niisdemeanor. 

Whoe^  er  sells,  disposes  of  or  j;ives  to  any  Indian  within 
the  state  any  spirituous  liquors  or  wine  is  liable  to  impi'isou- 
ment  in  the  state's  prison  not  exceeding  two  years  and  sub- 
ject to  a  tine  not  to  exceed  |!200. 

Non-residents  are  not  entitled  to  a  liquor  license  under 
any  conditions. 

A  license  cannot  be  iiranted  for  less  than  one  year. 

Licenses  must  be  in  writing,  a  [larole  license,  even  when 
given  by  the  i)ro])er  authorities,  and  money  paid  will  not 
jirotect  the  seller. 

It  is  unlawful  to  allow  gaming  tables  of  any  kind,  ex- 
cept billiard  and  jiooi  tables,  in  any  room  where  liquor  is 
licensed  to  be  sold,  or  to  alh»\v  any  game  of  any  kind  to  be 
jdayed  in  such  room. 

NEW    YORK.— 

This  state  is  under  the  IJaines  law,  passed  November  23, 
1800,  and  amended  April  20,  1897,  a  summary  of  whose  pro- 
visions as  amended  is  liiven  herewith: 

It  provides — 

That  the  word  liquor  shall  mean  all  distilled  or  rectified 
spirits,  wines,  malt  and  fermented  liquors. 

That  all  liquor  tax  certificates  will  be  issued  by  the  state 
commissioner  ])ractically  without  discrimination  to  anyone 
who  pays  tiie  nHjuired  fee,  whether  it  be  for  a  dive  or  a 
palace. 

That  every  liquor  tax  ( crtilicate  in  New  Y'ork  City  will 
cost  .f800  a  year;  in  Brooklyn,  .fOHO;  in  Kiiffalo  and  other 
leading  cities,  -fHOO;  in  cities  under  50,000  inhabitants,  |350; 
in  towns  under  10,000,  .f;iOO;  in  villages  under  ."),000,  |200;  in 
any  other  place,  .flOO. 

The  tax  certilicates  for  the  sale  of  bottled  goods  and 
liquors  not  to  be  drunk  on  the  jjreniises  grade  from  $500  in 
New  York  City  to  $50  in  the  smallest  boroughs. 


2!U  STATE   LAWS. 

That  every  iliiiiim  <iir,  biilTet  car  ami  steamboat  will  be 
•  harmed  S2(M(  for  a  li<nior  license. 

That  towns  can  vole  on  local  option  every  two  years. 

'I'hat  the  consent  of  t w<i-ihii(ls  of  the  owners  of  dwell- 
inj^-hoiises  within  2(K(  f«'el  of  a  phu  i-  luiisi  Iti-  secnreil  before 
a  certificate  will  be  uiantcd. 

That  a  bond  dniiiih*  (he  anioiinl  of  ihc  tax  ninst  In-  fur- 
nishetl,  w  liich  is  liabh-  fur  ever.v  \iolatiun  of  tiic  liijnor  tax 
law. 

That  the  tax  (eititicate  mnst  be  ))osted  in  a  wiii<low 
facini;  the  street  on  the  ;;ro'.inii  floor,  if  the  entrance  is  on 
thai  lloor. 

That  no  dry  ^oods,  <;fo«-ery,  provision  or  dru<j  store 
keejiei-  can  sell  liipiois  to  be  drunk  on  the  premises  unless 
in  some  place  cnlirelN  dislind  from  the  re;;iilar  ])lace  of 
luisiness. 

That  only  citizens  of  l  lie  rniird  Slates  and  tij  New  \i<\k 
can  secure  tax  certiticates. 

That  no  li(ptor  can  be  sold  in  any  building  bcdunyiny  to 
I  III-  public. 

That  no  bar  can  bewilliiu  'JlM)  fe<-t  of  a  sciioolhouse  or 
(  huich,  exceid  i"  hotels. 

Tiiat  no  li(pior  can  be  sold  anywhere  un  Sunday  or  be- 
tween 1  and  ;">  a.  m.  on  \v ceU  ijays,  except  iu  hotels  wit  li  meals 
or  iu  rooms. 

Tliat  no  screens  or  shades  can  be  drawn  to  (onceal  the 
interior  of  the  jilai  e  during.  pi<diibited  hours. 

That  any  jiersou  sellin;;  Ii(|Uor  without  a  tax  cerlilicate 
shall  be  lined  not  less  than  twice  the  amount  of  tiie  annual 
tax.     This  would  make  the  fine  ?1,(»00  in  New  York  City. 

'i'hat  anyone  vi(datiti;c  the  i)rovisions  of  this  act  shall 
be  lined  not  more  than  sriiKI  or  imjirisoned  for  one  year  and 
forfeit  the  year's  (eriilicate.  Two  convi«  lions  will  bar  for 
five  years  the  securing;  of  a  mw  certilU-ate. 

The  chief  amendments  to  the  Kaiiies  act  are: 

All  clubs  in  which  JitjUor  is  distributed  must  pa\  (he 
same  lax  as  hotels  ami  saloons.      They  .ire  nni   subject    to 


NEW    YORK   LAW.  295 

visitation  by  excise  inspectors,  except  on  the  direction  of  the 
excise  commissioner.  Tliey  may  distribute  liquors  to  their 
members  at  any  time,  provided  they  were  incorporated  prior 
to  March  23,  1896,  the  date  when  the  orif^inal  tax  law  was 
signed.  Clubs  organized  since  that  time  will  not  be  per- 
mitted to  distribute  liquor  on  Sundays,  election  days,  or  be- 
tween the  hours  of  1  and  ."  o'clock  in  the  morning. 

Hotels,  within  the  meaning  of  the  law,  are  such  as  have 
at  least  ten  bedrooms  for  guests  above  the  basement  floor. 
These  must  be  separated  bv  partitions  not  less  than  three 
inches  thick,  which  must  extend  from  floor  to  ceiling.  In- 
dependent access  to  every  room  must  be  providetl  from  a 
hallway.  Every  room  must  have  at  least  eighty  square  feet 
of  lloor  sjtace  and  (iOO  cubic  feet  of  air  space.  A  window 
must  be  provided  for  every  room.  The  hotel  dining  room 
must  contain  at  least  300  square  feet  of  Uoor  surface,  and 
have  accommodations  for  at  least  twenty  diners.  The  bar 
may  not  be  in  the  dining  room.  Guests  of  hotels  are  dehned 
to  be  persons  who  hire  rooms  at  regular  rates  not  merely  to 
be  served  with  drinks,  or  such  as  resort  to  the  hotel  for  meals 
at  the  regular  hours  when  meals  are  served. 

Beer  bottlers  will  have  to  pay  a  tax  of  |100  for  every 
delivery  wagon  they  employ. 

The  pharmacists'  tax  has  been  reduced  to  |25  in  the  city 
and  |.5  in  the  countrv  towns. 

Dry  goods  and  grocery  storekeepers  may  not  sell  liquor 
except  in  a  room  which  has  no  entrance  from  the  main  store. 

A  dealer  in  liquors  who  knowingly  employs  in  his  busi- 
ness a  man  who  had  been  convicted  of  a  felony  is  guilty  of 
mis<lemeanor. 

Li(|noi's  mav  not  be  sold  t(»  a  minor  to  be  used  by  an- 
otlicr. 

I'ermits  to  sell  liquor  all  night  at  balls  and  entertain- 
ments may  be  obtained  of  the  mayors  of  cities  of  the  first 
class  for  f  5  a  nicht. 

Any  citizen  may  secure  an  injuuttion  to  restrain  the  ille- 
gal sale  <tf  liquor. 


29G  STATE   LAWS. 

N'inlatoi-s  (»f  the  hnv  in  N»'w  York  ( 'ity  are  to  be  tried  ex- 

rliisiAcly  ill  tlic  Cuiirl  of  Sjiccial  Sessious.     (Ndjtiry.) 

THE  DOW  LAW  OF  OHIO.— 

As  (irijiiiiallv  passed  May  14,  lSS(i,  witli  aiiiciuliiieiits  tn 
the  iH-csfiil  liiiic: 

SccIIkii  1.  I'ldvidcs  liir  an  asscssnu-nl  and  rullctlinn  nf 
^"50  ]>rv  year  nn  (lie  Itiisiiiess  <if  trallit  kiiiji  in  s|iiiiln<>iis,  vi- 
nous, malt  iii'iiiiN  iiitdxicaliii;;  lii|ii<ii-s. 

Section  IJ.  ."daivt's  siicli  asstssnicnt  a  lien  <>n  tin-  real 
)ii-ii|icrt\-  (III  w  iiit  ii  ilic  hiisiiicss  is  i<indinted.  ( ►n< -liaif  iiiiist 
III'  paid  nil  III'  lii-liii'i-  diiiii'  l!()  and  I  lit-  rciiiaindri-  uii  ur  lii-tun- 
I  »ri  I  inhci-  lit)  of  carli  \faf. 

Seel  ion  15.  Wlicii  linsincss  isconiinenced  after  the  fonrth 
.Miiiiday  <if  .Ma\  ili.-  assessment  is  |irn|M»i  tionate  to  liie  re- 
lliailldel  nf  the  assosliielll  Near,  exri'pt  that  it  eaniliil  Ill- 
less  lliiin  l\vent.\-li\'e  dollars,  and  ninsi  lie  paid  witliin  ten 
days  after  (■omniencin;^  business.  In  rase  nf  a  disruiiiinii- 
atiiiii  nf  business  a  refunding;  nnler  may  lie  dlitaiiied  fm-  a 
i)i'ii)inrl innate  ainniini  of  the  assessnieiil. 

Sertion  -1.  I'rn\ides  fnr  eiillect inn  by  cniinty  treasurer 
in  (  ase  (if  I'cfnsal  nr  neglect  to  jiay  the  assessnieiil. 

Seelinll  ."».  Assessnr  siiall  le(ll|-|l  a  slateliielil  nf  sllrli 
business  Jilaees.  I'eliall\  III  IWelilN  per  rent  In  be  added  if 
lint  |iai<l  when  due. 

Sect  inn  (i.  (  "mini  \  alldilnr  In  eliler  assessmein  fill-  placi'S 
iini  lelnriied  bv  assessor. 

Seelion  7.  (lelieral  state  laws  fnr  rnlleitinll  nf  taxes 
made  aiiplicable  tn  this  assessment. 

Sectinii  S.  "'rralVHUin;;  in  inloxieatin;i  liqimrs"'  means 
Imyini;  nr  prmiiiin;;  and  selliii;;  them  ntheiwise  iliaii  niieii 
presi  liplinii  nf  phxsii  ian,  nr  fnr  ext  Insively  kimw  n  met  haiii- 
ial,  phariiiaeeiit  iral  nr  satiameiital  imipiises.  Inn  dues  imt 
inelnde  their  iiiannfa<  line  and  sale  at  the  niaiiiifarinr\  in 
ipiaiitities  nf  line  ;;allnn  nr  innre  at  any  mie  time. 

Section  !•.    I*rn\ides  fnr  disposition  of  smh  re\eiine. 

Seclimi    II.     I'nrblds  sale  nil  Slindav   and  l  cipliles  clnsillii 


OHIO   LAW.  297 

of  room  wlier(»  sold,  aucl  provides  for  control  by  municipal 
corporation. 

Section  12.  Forbids  sale  to  minor,  or  intoxicated  person 
or  person  in  the  habit  of  getting  intoxicated. 

OHIO  PURE  FOOD  LAWS.— 

Act  of  March  21,  1887: 

Section  1.  It  is  the  duty  of  the  dairy  and  food  commis- 
sioner to  inspect  articles  of  food  or  drink  made  or  offered  for 
.sale  in  the  state  of  Ohio. 

Section  2.  Gives  authority  to  commissioner  and  his  as- 
sistants to  enter  anv  place  where  food  or  drink  are  made, 
prepared,  sold  or  offered  for  sale,  and  to  examine  books,  open 
(  asks,  t\ibs  or  l)ottles  and  analyze  contents. 

Act  March  20,  1884: 

Section  4.  Every  person  manufacturing,  offering  for 
sale  or  delivering  to  ))urchaser  must  sell  "any  person  inter- 
ested, on  (k'maudiug  the  same,  and  who  shall  tender  the 
value  of  the  same,  a  sample  sufficient  for  analysis  of  any  arti- 
( le  of  food  which  is  in  his  pos.session."  Section  2  of  the  same 
act  says  the  term  "food"  shall  iuclude  all  articles  used  for 
food  or  drink  bv  man. 

Section  7082  li.  S.  Prohibits  manufacture  and  sale  of 
si)irituous,  alcoholic  or  malt  li<]Uors  containing  gluco.se  "or 
any  other_sul)stancc  which  is  jioisonous  or  injurious  to 
health,  or  any  sub.stance  not  a  neces.sary  ingredient  in  the 
Mia  II  nf  a  ctnre  thereof.'' 

WINKS. 

.\  ct  of  September  1, 1889: 

Section  1.  The  manufacture  and  sale  of  adulterated 
A\ines  is  i)r()liil)ited. 

Wines  artihciaily  charged  with  carbonic  acid  gas  are 
classed  with  a<lulterated  Aviucs. 

Section  2  describes  pure  wines. 

^Vines  clarihed  are  not  "i)ure  wines." 

Section  3  describes  "wines." 

May  be  clarified.  Pure  white  or  crystallized  sugar  may 
lie  added,  but  must  not  be  flavored  or  (-(dored. 


298  STATE   LAWS. 

Section  1  <lts<  rihcs  "toni)K)iiii(l  wiiu's."  May  ((Hitaiii 
less  tliiiii  ~Ti  per  (('111  (if  ]inii'  nmliitMl  jrii'l"'  J"'''' !""!  '"'  f^'""- 
tilifd  by  spirits,     l-'or  (  nniplcK"  (iciiiiitious  set*  law. 

HKA.NKINt;   AMI   I.AHKI,IN<;. 

W'iiic.s  imisl  111'  hraiitlcil  ;iii(l  hiht'li-il  aicnrdiiij^  to  tiu-sc 
ilftinitioiis.  Casks,  kc^s  and  boxes  must  be  branded  on  butii 
ends  in  idack  letters,  at  least  one  incli  iiijili  and  of  ]iroper 
pi(>l>oi-tioMs,  "( "oiiiponnded  Sweet  Calawlia  Wine"  of  "< 'oni- 
]iunii(le<l  I'dii  Wine."  of  w  liatever  tin-  name  uf  tiie  w  ine  may 

be.       IJottles  siiali  he  labeled   in  letlefs  at    least   line  f (.III  I  h  uf 

an  iiirli  liii:h. 

Wines  innsl.  ari-ufdiii;;  to  detliiitions,  be  invoiced  as 
ell  lief  "pllfe  willes,"  "wines"  of  "eonipollinle>l  wines." 

.Voile  must  be  sold  and  slii|)|ied  wil  lioiil  bfaiids  of  labels 
oil  each  paekaj.re. 

When  sliipjied  the  baffel,  k\'\x.  of  case  is  a  "packa;;e." 
When  the  case  is  openeii  each  bottle  becomes  a  sepafate 
"paikaiie"  and  niiisl  at  once  be  labeled. 

At. I,    I.I(.!t Olt.s. 

Each  packai^e  coiilainin<;  into.\icatin^  litjiiuf  must  con- 
lain  the  "name  of  the  peisoii  of  com|>aiiy  mannfactnrin^, 
feciifviiii;  of  pfepafin;^  the  same,  and  also  the  words  'con- 
taining no  poisonous  din;;s  or  olhei-  ailded  poison."  " 

"\\'lioever  uses  any  act  i\i'  poison  in  the  mauiiract  ui-e  of 
pr('])afatioii  of  intoxicating;  li(inor,  or  .stdls  in  any  (inantily 
any  iido.xicalin^  liiinoi- so  mannfactnred  or  ]ire|iare<l,  shall 
be  iini>fison(H|  in  the  penitentiary  not  more  than  live  \ ears, 
hor  less  t hail  one  \ ear." 

The  daif\  and  food  i  ommissioiier  holds  that  all  whisky 
below  I  If  oof  is  ad  II  lief  a  led.  as  not  com  in  i;  up  to  I  he  standafd 
as  laid  down  in  the  .Vniericaii  riiafiiia<'o|io-ia. 

KULES   AND   KKO U LATIONS.— 

I'of  the  ;;iiidailce  of  the  wille  and  liiplof  Hade  of  (Mlio. 
i.\|>pi'o\ed  by  lion.  I'.  It.  .Veal,  dairy  and  food  cuininlsNioiier.) 
Issued  b\  I  he  <  >liii,  W.  4\;:  S.  .\ssociatioii. 


OHIO    LAW.  299 

BLACKBERRY  BRANDY  AXD  CORDIALS. 

Blackberry  canuot  be  sold  in  tlie  state  of  Ohio  under  tbe 
name  of  "blackberry  wine,"  because  it  is  not  the  fermented 
juice  of  blackberries.  It  cannot  be  sold  as  "blackberrj' 
brandy,"  because  it  is  not  distilled  from  blackberries.  "Black- 
berry cordial"  cannot  be  sold  in  the  state  of  Ohio,  unless  it  is 
made  entirely  from  b1ackb<'rries. 

No  cordials  of  any  kind  can  be  sold  if  they  contain  any 
salicylic  acid  or  other  antiseptic,  and  glucose  must  not  be 
used  in  the  manufacture  of  them. 


Every  article  must  be  sold  for  exactly  what  it  is.  For 
instance:  Gin  must  not  be  sold  for  "Holland"  gin,  unless  it 
is  manufactured  in  Holland,  and  "cognac"  or  "French" 
brandy  must  not  be  sold,  unless  it  is  manufactured  in  France, 
and  "Jamaica"  or  "Santa  Cruz"  rum  must  not  be  sold  under 
that  name,  unless  it  is  imported. 

The  sale  of  brandy  is  jn'ohibited,  unless  it  is  distilled 

from  grapes  or  grape  juice,  and  when  manufactured  in  this 

cininti'^'  it  must  not  be  S(dd  as  foreign  brandy;  and  apple  and 

])<'acli  brandy  must  not  be  S(dd,  unless  distilled  from  the 

fiuit. 

WINES. 

The  laws  of  Oliio  on  the  subject  of  wines  are  ver.y  clear 
and  ^  ery  strict.  Pure  wine  must  be  the  fermented  juice  of 
the  grape  and  nothing  else,  and  only  such  wines  can  be  s(dd 
aTid  branded  or  labeled  as  "pure  wine." 

^^'hen,  however,  processes  of  clarification  have  been 
used,  or  white  or  crystallized  sugar  has  been  added,  then  the 
laws  of  Ohio  say  that  such  wines  must  be  sold,  branded  and 
labeled  as  "wine,"  and  the  word  "pure"  must  not  be  used. 

All  sweet  catawba,  sherry  or  port  wines,  imported  or  na- 
tive,  and  all  wines  sweetened  or  fortified  must  be  sold  as 
"c(»mpounded  wine"  and  must  be  so  branded  and  labeled. 

Every  bottle  of  wine  held  in  stock  must  be  labeled  ac- 
cording to  all  the  above  instructions,  and  the  letters  used  for 
labels  on  bottles  niusl  not  be  less  than  one-(|uarter  of  an  inch 
hiiih. 


300  STATE   LAIVS. 

All  <  ;is('s,  l<c.:;s,  l)arii'Is,  casks  ami  su  foiili  i-ontjiiniiij; 
A\  iui's  iiiiist.  be  iiiarkc*!  oii  both  ends  as  "wiiu'"  or  "roni- 
poiMubMl  wine,"  as  (lie  case  iiia.v  be,  in  l)bi(k  b'ttcrs  n<»t  b'ss 
lliaii  mil'  iiK-li  liii:ii,  and  all  that  is  lici-*>  said  as  to  lai>*-!in<; 
tiuiiics  linlds  licKid  as  In  jii;;s,  tiasks  or  aii\'  Mihcr  pt'cc]iia<-i<' 
in  \\lii(  li  it  is  sold  m-  dclivi-i-cd. 

All  wines  wiiitli  arc  iml  niannfactuifd  of  ^rapi-  jni<  i- 
arc  (  nnsidri't'd  adulterated. 

All  wines,  wbetlier  \n\rv  };ra|ie  juice  or  nol^  if  foiiinl  to 
contain  salicvlic  acid  or  any  other  antisejitic  fftrbidden  by 
law,  oi"  arliticially  char:j;e<l  with  carlionic  acid  ;:as,  are  coii- 
sidrrt-d  adulterated  a  riiji  III-  Ilia  nil  tact  nrr  and  sail-  of  all  such 
\\  iiies  is  absoliitelx  |)iohibited. 

l-l(.il  olts. 

l^\ei-y  Jii;^,  ImiIiIi-,  llask.  ke^,  haiii-l  i<v  uijii-i-  ri-i  i-]iiaile 
coidainin}^  intoxicatiii};  li<|Uors,  iin|>orleil  <ii-  domestic  (wine 
excepted),  and  any  vessel  or  receidade  in  which  intoxicating; 
liijllor  is  sold  or  deli\cred  must  be  labeled  ol'  braiided  with 
the  woi'ds  •'( 'ontainin;;  im  pnisniiiiiis  iliiii;s  ni'  ulhi-r  added 
poison,"  together  with  iIh-  name  nf  iln-  pi-rson  nr  linn  pre- 
paring; the  |»ackai:('. 

W'heti  a  dealer  sells  a  ki-j;,  Jii;;,  but  I  le  or  any  ot  her  pack- 
aj;<'  which  is  already  labtdetl  or  branded  by  the  piTson  or 
firm  w  hii  h  has  piodmed  the  same,  then  the  dealei-  iummI  not 
put  on  his  iiwii  label  or  brand  or  name,  but  when  the  dealer 
tills  any  ki-u,  Jii^,  bnltle,  llask  or  any  other  rece|iiacle  from 
another  |ia(-ka<^e  then  In-  must  ]iiil  the  label  or  brand  with 
his  own  name  on  such  ke;;,  jiif;,  bottle,  tlask  or  any  other  re- 
(-ejitacle  in  which  he  sells  or  dtdivers  the  }j;ooils. 

HMM-JItl'ltlKll'  WlllSKV  AMI  1  |i,i|  iiliS. 

TIk'  diiirv  anti  food  coinmissioiiei-  iiiles  that  all  whisky 
to  be  sold  as  "whisky"  in  Ohio  must  not  (ontain  less  than  44 
per  (-eiit  iiy  wei^iht  e(|ual  to  ">(»  jier  cent  by  volume  of  al»so- 
Iiite  ali-idiol ,  which  means  10b  ile-^rei-s  proof  l>y  I'nit^'d  Stjites 
j:o\<-rnment  standard,  and  In-ieaflei-,  in  Ohio,  the  whiskv  of 
commerce  known  as  underproof  whisky,  when  below  KKIde- 
j^rees  of  I'nited  Si ates  government  standard  mnsi  be  called. 


OHIO   LAW.  301 

braudt'd,  labeled  aud  sold  iu  Ohio  by  a  uame  without  the  use 
of  the  word  "whisky  ;"  aud  the  proofs  at  which  various  other 
liquors  may  be  sold  have  been  desiguated  by  the  eonniiis- 
sioner  as  follows: 

BRANDIES. 

Miuimuiu  31)  per  tent  by  v/eight  or  -IG  per  cent  by  volume 
of  absolute  alcohol,  e(iual  to  92  de<irees  of  I'nited  States  gov- 
eruiiieut  standard. 

AVHISKY. 

Minimum  44  per  cent  by  weight  or  50  per  cent  by  v(d- 
uuie  of  absolute  alcohol,  equal  to  100  degrees  of  United 
States  government  standard. 

FRENCH  CO<:XA('. 

Minimum  47  per  cent  h\  weight  or  55  per  cent  by  vol- 
ume of  absolute  alcohol,  equal  to  110  degrees  of  United 
States  government  standard. 

RUM. 

Minimum  42  per  cent  by  ■\\  eight  or  49  per  cent  by  volume 

of  absidute  alcohol,  equal  to  98  degrees  of  United  States  gov- 

erument  standard. 

GIN. 

Minimum  40  per  cent  by  weight  or  47  i»er  cent  by  volume 

of  absolute  alctdiol,  equal  to  94  degTei>s  United  States  gov- 

cruuient  standard. 


It  isiiot  necessary  to  label  bar  bottles  from  which  wine 
or  liquors  are  sold. 


The  commissioner  also  rules  as  follows: 
Alcoholic  strength  of  wines  United  States  Pharmaeo- 
p<eia. 

WHITE   WINES. 

Not  less  than  12.4  per  cent  nor  more  than  17.3  per  cent 
by  volume  of  absolute  alcohol. 

RED  WINKS. 

Not  less  than  12.4  per  cent  nor  more  than  17.3  per  cent 
bv  volume  of  absolute  alcohol. 


:{(>2  STATE  LAWS. 

THE   PENNSYLVANIA    LAW  — 

.\i'ntipvi:ii   jiT.Y   30.   iw. 

Scctiidi  1.  Ali  wliolcsalc  (IcjilcrR,  brewers,  (list  illfis,  itM- 
tifiers,  eoiniHUinders,  bottlers,  strneke^'pers  iind  afients  deiil- 
uv^  in  intoxiciitiii};  li(]u<)rs,  either  spirituous,  vinous,  malt 
or  brewed,  shall  i)a.v  for  each  sejiai-ate  stole,  brewery,  dis- 
tillery, i-ectifyinji.  couipouiidiiii:  m-  iMitlliuii  establishnieut 
<»r  agency  annual  licenses  as  f(dlows: 

Brewers  produciujr  less  than  1.000  barrels  the  preceding: 
year.  $2.")0;  more  than  1.000  barrels  and  less  than  2.000  bar- 
rels. S-'iOO;  more  than  L'.OOO  barrels  and  less  than  r^.OOO  bar- 
rels, ?400;  more  than  :?.0(in  barrels  and  less  than  ."..000  bar- 
n-Is. S.'OO;  m<.re  than  ."..000  barrels  an<l  less  than  10.000  bar- 
i-els, -ST.'.O;  more  than  lO.tlOO  barrels  and  less  than  -JO.l bar- 
rels, $1,000;  more  than  20,000  barrels  and  less  than  :?0.000 
barrels,  1.2."iO;  more  than  .'itl.OOO  barrels  and  less  than  40,000 
barrels,  SI  .r.OO;  more  than  40.000  barrels  and  less  than  ."O.OtiO 
barrels.  SI. 750;  more  than  .".O.OOO  barrels  and  less  than  CO. (MM) 
barrels,  $2,000;  nil. re  than  00,000  barrels  and  less  than  70.000 
Itarrels,  S2.2r.O;  m<.relhan  70.0(MI  barrels  and  less  than  SO.OOO 
barrels,  S2..".00;mor.- than  SO.OOO  barrels  and  lesstiian  OO.OOO 
barrels.  $2.7r.O;  more  than  IMl.ddd  barrels  and  less  than  IttO.- 
000  barrels.  ^.'i.ttOO;  nioie  than  100,000  barrels  and  less  than 
l.~>tl.O()0  barrels.  :!«I.OOO;  mole  than  1.~>0.00ll  barrels  and  less 
than  200.000  barrels,  s4.:>00;  more  than  200.(MM»  barrels  and 
less  than  .'(OO.OOO  barit-ls.  ^.~>.000;  more  than  .'{OO.IIOO  barrels, 
!j;i>,000. 

IHstillei-s  |>riidnciuir  less  than  ."(I  baiiels  the  precedin;; 
year.  *l(tO;  irmre  than  ."0  barrels  and  less  than  100  barrels. 
••?200;  more  than  KMI  barrels  and  less  than  2(l(»  liarivls.  sjr.tt; 
more  than  200  barrels  and  less  than  :<00  barrels.  S.'.Oll;  more 
than  :tOO  barnds  ami  less  than  40(1  barnds,  S4(I0;  more  than 
100  barrels  and  less  than  r>(»0  barrels.  S.'.OO;  more  than  .'.00 
barrids  an<l  less  than  .'i.OiiO  barrels,  Sl.OOO;  more  than  li.OOO 
barri-ls  and  hss  than  ."..(HKt  barrels.  $l,2r)0;  more  than  .".,000 
barrelsaml  less  than  Kl.OOO  liaiiels,  ><1,.",00:  m..re  than  10.000 


PENNSYLVANIA    LAW.  30;? 

barrels  and  less  than  20,000  barrels,  11,750;  mure  than  20,000 
barrels,  .|2.000. 

New  distilleries  and  breweries  must  pay  |1,000  for  the 
first  rear  without  rejxard  to  the  amount  produced. 

Brewers  payimn-  .11,000  ma.v  sell  to  licensed  liquor  deal- 
ers malt  liquors  manufactured  by  them  in  packages  of  not 
less  than  twelve  pint  bottles  or  casks  (►!  not  less  than  one- 
eighth  barrel. 

l^rewers  and  distillers  nmy  deliver  their  product  in  the 
( ounty  where  thev  are  licensed. 

Bottlers  in  cities  of  the  first  and  second  class  pay  .fSOO 
license;  in  all  other  cities,  $0.50;  in  boroughs,  $250,  and  in 
townships,  .fl25  per  year. 

Wholesale  dealers  pay,  in  cities  of  the  first  and  second 
class,  .f  1,000;  in  other  cities,  .1?500;  in  boroughs,  |200,  and  in 
townships,  |100  per  year. 

Rectifiers,  compounders,  storekeepers  or  agents  pay  the 
same  license  as  wholesale  dealers. 

Licenses  are  to  be  collected  by  county  treasurer. 

Section  2.  Licensed  retail  dealers  shall  pay  annually  for 
tlie  slate,  in  addition  to  the  license  already  provided,  the 
sum  of  f  100  in  cities  of  the  first  and  second  class,  $50  in  other 
cities  and  boroughs  and  f25  in  townships. 


The  previous  law,  ajijiroved  May  24,  1887,  provides: 

Section  1.  License  must  be  obtained  for  sale  of  liquors 
by  retail  in  any  house,  room  or  place,  hotel,  inn  or  other 
tavern. 

Section  2.  License  can  only  be  granted  for  sale  at  retail 
in  ([uantities  less  than  one  quart  to  citizens  of  the  UuitcHl 
Slates  of  temperate  habits  and  good  moral  character. 

Section  .3.  Granted  only  by  ("ouH  of  Quarter  Sessions 
of  the  county  for  one  A"eai". 

Section  4.  Proceedings  for  obtaining  license.  License 
to  sell  in  room  where  groceries  are  sold  prohibited. 

Section  .5.  Requisites  of  petiti(m. 

Section  6.  (  ertificate  of  twelve  reputable  electore  of 


•■m  STATE   L.m'S. 

ward,  lioniii;;!)  m  tuviiNliip  tliiil  statciiKiiis  in  |Kiitiiiii  arc 
line. 

Sfciidii  7.  Ki'iiiuiisl  raiK  IS  lo  Im>  (-oiisidfi't'tl  ainl  lirciisf 
iiiav  he  icMiki'il  f.ir  \iolalinii  ni  law. 

Seel  i  (HI  S.  Lit  clisc  fee  for  cil  ics  of  lilst,  sen  Hid  and  lllild 
class,  Solid ;  ntlicr  i  ilics,  >o()();  bDi-oiijilis,  si.")0;  tdwnslii]),  ^7r>. 

Section  !l.  License  nuist  be  jtaid  witliin  fifttH-n  davs 
fiiiin  tiiiic  iif  j^ranlin^  petition. 

Section  1((.  Two  liionsand  dollar  Imnd  i-c(|niifd  for  com- 
|diau<-e  willi  law  and  damages. 

Section  II.  (  on.si aides  to  make  i-c|ioil  to  conrl  of  all 
|da<  es  where  li(inors  are  s(dd. 

Section  IL'.  i'onslaldes  ninst  \isil  each  place  al  least 
once  eacli  nioni  h. 

Section  I'A.  Intense  innst  be  ffaine<l  under  a  ;;lass  and 
ydaced  in  consjiicnou.s  place  whefe  it  can  be  read. 

Section  14.  Trust  oi-  credit  for  .sales  pi-ohibited  ami 
di-l)ls  cannoi  be  collected  lui-  lii|Uors  s(dd. 

Section  ir>.  Penalties  pid\ided  for  sale  wilhonl  license 
or  \i(datinj;  license  law  or  Ueepini:  disoideilv  house. 

Section  lii.  I  iin;:;;isls  and  apothecaries  do  not  ni-cd 
license,  bill  can  sell  onlv  on  |»i"escrip(ion  of  phvsician,  except 
that  alcohol  may  be  sidd  for  scienlitic,  mechanical  or  medici- 
nal purposes. 

Set  lion  IT.  Sale  or  j;if(  on  eledion  da\  or  Siinda>,  or 
to  minors  or  driiiiKaids  and  exchanuf  for  i^oods  or  sale  on 
store  orders  proliibiled. 

Section  !.'<.  Place  w  here  law  s  are  \  i(daled  to  be  declared 
a  iniisa  ncc  a  ml  abal  ed. 

THE  UlSFENSARY  LAW  OF  SOUTH  CAROLINA.— 
ApproNed  Man  h  .*).  IS!t7. 
Section  1.  I'rohibits,  iimler  i»enall,v  of  line  or  imiuison- 
iiieiil,  llie  inannfaclnre,  sale,  barter  or  e.\clian;ie,  receipt 
itv  acceptance  for  unlawful  use  of  anv  into.xicalin^j;  li(|Uors, 
and  del  lares  nil  alcoliolic  liipiors  not  tested  bv  sUxIa'  ilieniist 
to  be  of  a  detrimenlal  character.      Provides  for  sei/.iire  of 


SOUTH   CAROLINA    LAW.  305 

siuh  liquors  ^\herever  fouud,  without  a  warrant,  autl  also 
in-ovidi's  restrictious  on  iiii}»ortatiou  of  liquors  by  private 
person. 

Section  2.  Establishes  state  board  of  eontrol  of  live 
members,  to  purchase  all  liquors  for  lawful  sale. 

Seetion  3.  Board  to  appoint  commissioner,  to  furnish 
liquors  to  disjiensers.  l)isi)ensers  to  remit  to  state  treas- 
urer all  money  aeiruinji  to  the  state.  Board  to  make  rules 
governing  commissioner  and  dispenses.  Lii^uors  shipped 
to  have  pi'oper  certificate  or  be  seized  and  forfeited.  Com- 
mon carrier  not  to  transport  liquors  without  such  ceiliiicate 
under  penalty  of  line  of  $500. 

Section  4.  All  liquor  shipped  by  commissioner  except 
beer  to  be  put  into  sealed  packages  from  half  pint  to  five 
gallons,  and  dispenser  must  sell  in  j)ackages  only  and  must 
not  open  them.  Purchasers  must  not  open  the  jjackages 
on  the  [)remises.  Malt  liquors  may  be  sold  by  the  dispensers 
in  any  quantity  not  less  than  one  pint,  but  must  not  be  drunk 
on  the  premises.     Dis])ensers  must  sell  only  in  the  day  time. 

Section  5.  State  board  shall  appoint  a  county  board 
of  three  iJersons  who  shall  make  rules  for  their  counties,  sub- 
ject to  state  board. 

Section  (i.  County  dispensers  appointed  on  petition 
and  must  give  bond  for  lines,  penalties,  damages  and  (;osts, 
including  civil  damages  to  individuals. 

Section  7.  County  board  to  tix  places  for  dispensaries, 
subject  to  remonstrance  by  a  majority  of  voters  of  the  town- 
ship in  which  it  is  located. 

Section  8.  Ciualifications  of  disi)enser.  Their  appoint- 
ment subject  to  revocaticm. 

Section  !>.  Duties  and  compensation  of  county  boards 
and  disix'users.  Profits  to  be  ])ai(l  half  to  county  and  half 
to  town  or  city  weekl.>-,  and  disjtensers  must  make  quarterly 
settlements. 

Section  10.     Dispen.sers  can  sell  licpiors  only  on  written 
recjuests  and  shall  refuse  such  requests  from  minors  and  per- 
sons in  the  habit  of  drinking  to  excess. 
20 


306  STATE   LAWS. 

Scclidii  11.  Sill  li  ri(|iii's(s  iiiiisl  111-  iiiadf  nil  jtrtipiT 
hiaiiivs  fiiriiisiicil  1>\  stiit(>  iMianl  aiitl  iiuiiilxTtMl  (iiiikim-ii- 
livclv  and  jiifscrvtMl  ftn-  tlic  (iiiarlcrl.v  scttit'iiiciits. 

Sfclioiis  12  and  \'\.  ilt'tnrii  of  siuli  Idanks  to  cduiitv 
aiidiloi-  iiy  (lis|Miisci'  and  iM-iially  for  lailiiii-.  I  >is|H'iisc!- 
must  sell  mi  lii|nnr  <-x<'c|i(  tiiat  fni-nislicd  liy  siaic  riiniiiiis- 
sioiici-. 

Sc(  lion  11.  I'loi cctliiijis  to  |iiiiiisli  di.s|n'nscr  f<ii-  vi<tia- 
tiiiii  ol'  law  ami  iMMialty  fur  niakiii;;  frandiiiriil  n-pn'sciila- 
tioiis  III  di.spriiscr  to  ulitain  lii|ii<ii'. 

Si'iliiiii  l.~>.  Ni»  pcrsiiii  III  si-ll  lii|in)is  c.mciiI  dispcnsci-.x, 
lull  pri\alc  persons  ur  rni'pnraliuiis  may  uliiain  fi'um  slaif 
itiiai'd  pi-niiils  to  iHaMiilarniii-  i>i-  disiiil  iii|mii's  nndi-i'  state 
sii|n'i\  isidii.     Any  |icisiiii  max   niaU<'  wine  fur  liis  own  use. 

Section  l(i.  Dispenser  must  keep  ri-toiil  of  litpiois  i-e- 
«ei\ed. 

Seilion  IT.  ravnieiiis  of  liiiied  Stiitew  special  U\\  as 
iiiinor  seller  are  made  in  nun  finn  evideiire  of  violalinn  of 
law. 

Section  IS.  1  >nijiy;ists  and  maiini'ailnrers  nl"  piopii- 
elary  medicines  am  lioiized  to  pin  rliase  lii|nors  of  dispeiisiMs 
for  compoiimlin^  niediriiies,  lim  I  iiies  and  e.xuai  Is  that  can- 
not be  used  as  a  l)e\craj;e,  and  iiiiisl  keep  record  of  use  of 
same.  Dnij^f^ist  must  not  sell  any  lii|niir  excejii  when  so 
coni|iouiided  iimler  jieiialty  of  forfeiture  of  license. 

Sections  l!t  and  L'd.  I'eiially  fur  false  si j.nia lures,  state- 
ments and  oaths. 

Section  LM.  laijiioi's  al  diilis  pinhiliiied,  Jim  iieriiiinid 
at  hotels  if  boii}>ht  of  state  dispensary. 

Section  l.'L'.  I'mcediiie  to  dose  all  places  selling;  il- 
h-ally. 

Seiiioii  L':!.      Neporl  of  distillery  nianajier. 

Section  'li.    Search  warrant  provisions. 

Section  U.").  la(|nors  contraliand  iiia\  lie  lakeii  li\  ollj- 
< cr  w  illiont  aiiv  warranl. 

Sections   Jii   and    L'7.      Possession    of   ijlicji    lii|Unis   de- 


TEXAS   LAW.  30? 

olarrd  unlawful  and  debt  for  purchase'  price  or  transporta- 
tion cannot  be  collected,  and  licjuors  may  be  seized. 

Sectious  28  to  33.  Carria}>e  or  transportation  of  falsely 
branded  ])a(kaiies  forbidden  and  seizure  and  forfeiture  of 
same  with  jienallies  jtrovided  for. 

Sections  34  to  38.  Penalties  for  violation  of  law  j^eu- 
erally. 

Section  31).  Dis]x'user  must  cancel  labcd  on  package 
when  he  sells  it. 

Section  40.  Traus})ortatiou  company  to  be  liable  for 
treble  the  invoice  price  of  any  licjuors  lost  or  stolen  in  transit 
to  or  from  the  dis]jensary. 

Section  -11.  Officers  must  notify  the  circuit  solicitor 
of  any  violation  of  the  law,  under  penalty. 

Section  io.  The  governor  may  appoint  state  constables 
and  detectives  to  see  that  the  act  is  enforced. 

TEXAS  LIQUOR  LAWS.— 

The  following  is  synopsis  (»f  the  li(iuor  laws  of  the  state 
of  Texas: 

Outside  of  local  (»pti<m  <listricts:  For  selling  spirit- 
uous, vinous  (»r  malt  li(|uors,  ov  medicated  bitters,  each 
separate  establishment,  one  gallon  or  less  $300  per  annum. 
One  gallon  or  more  |300,  provided  that  in  selling  one  gallon 
the  same  may  be  ma<le  up  in  unbroken  packages  aggregat- 
ing not  less  than  one  gallon. 

For  scdling  malt  li(|uors  exclusively,  |50. 

For  selling  in  local  oi>tion  districts,  on  doctor's  prescrip- 
tion, 1200. 

Ap])lication  for  license  shall  be  tiled  under  oath  with 
county  clerk  designating  place  of  business. 

Not  more  than  one  cpiart  in  local  option  districts,  can  he 
sold  to  one  person  at  one  time  on  prescription. 

Annual  license  to  be  paid  in  advance. 

(Vmnties  and  incorporated  towns  or  cities  levy  one-half 
of  state  tax  each.  In  San  Antonio  for  instance,  total 
whiskv  tax  amounts  to  fOOO. 


308  STATE   LAWS. 

licenses  iimsl   lit'  cxliiliiti-il  in  coiispii  iiniis  phu'o. 

In  local  (i|iti<in  (lisliiris,  bond  >^li,^)(l(l.  ( 'iiiiiliiioiis:  To 
sril  iMil  niiiic  tliaa  one  <|iiart,  i>n  |ii-<*s(  ri|itiiin,  uot  to  be 
(iiaiik  nil  |ii-<-iiiisc.s.  No  ailiiltciatioii  of  liijiior.  Xo  minors 
allowed  on  iireiiiises,  except  as  diii^^isl.  Shall  ktc|i  an 
open  orderly  liou.s»>. 

I'.ieaili  of  bond  subje(  is  to  daniaj,'es  to  parties  injiifed 
and  line  of  si'.Ml  for  cacli  iiifi-jiciimi.  NCw  bund  ran  be  de- 
manded on  ten  da.Ns'  notice. 

No  license  issued  for  slujrler  period  llian  one  _\car. 

("banj;e  of  jtlace  of  business  can  be  made  on  api»liiation 
to  (.-oniity  clerk.  Temporary  closinj;  lo  do  business  in  an- 
ollier  place  pr<iliibiletl. 

«'oiinl\  ch-rk  makes  monthly  ri'|)ori  to  state  revenue 
agent 

(ieiieial  barroom  bond,  !S!.">,(M)I>. 

Kx«  liisive  malt  bond,  ¥l,UOU. 

Shall  keep  an  olteii,  (piiet  ami  orderly  house. 

Shall  not  sell  to  minoi*s,  to  students,  to  habitual  tlruiik- 
ar<ls,  or  to  an.v  person  after  nidilication  llirouj;h  sherilT  or 
()ther  peace  ollicer  by  wife,  mother,  dannliicr  oi-  sister. 

Not  to  permit  any  person  under  21  in  ciiier  and  remain 
in  hoii.sc  or  place  of  business. 

Not  permit  any  j^anies  juidiibiled  by  state,  or  let  any 
]»art  of  hou.se  for  ;;amin>;. 

.Vol  adiilli'ialc  lii|iinrs  in  an,\  iiiaiini'i'  li,\  iiiixin;:;  same 
uitli  drii-is. 

For  each  iidiactiou  ^'AiU  line  and  in  addition  ci\il  dam- 
aj;es.  New  bond  can  be  required  ou  twenty  days'  uotiee; 
lannot  do  business  until  made. 

Subject  tfi  jienalt.)  f(»r  dniiij^  business  willimil  bmid. 

( Jpeii  house;  no  screen. 

(^iiiii  hniise;  no  music,  loiid  or  boisterous  talk,  yelliny, 
imh'ceiit  nr  vulvar  laii;;ua^i>  nr  other  noise  cab  nlaii-d  to  dis- 
turb or  annoy  aiivoiie  in  vicinity. 

( >rderly  house;  in  which  lu)  )irostitiiie  or  lewd  woman  or 
voincii  are  ajjourd  In  enter  nr  remain. 


TEXAS   LAW.  309 

No  vnli^ar  or  obscene  i)ietuves  exhibited. 

llabituul  drunkard:  (Jne  who  nialves  it  a  habit  or  who 
liabitually  becomes  intoxicated  bj  the  voluntary  use  of  in- 
toxicating liquors.  The  (|  nest  Ion  to  be  decided  b}'  judge  or 
jury. 

Native  wines,  in  hands  of  producers  or  manufacturers, 
exempt. 

For  keeping  oi)en  saloon  on  election  day,  or  for  selling 
or  giving  away  any  intoxicating  liquor  on  election  day,  or 
for  iinding  any  intoxicating  li((uor  near  polling  place,  or 
for  carrying  liquors  to  sell  or  give  away  at  polling  place,  a 
line  from  .I?! 00  to  KOO. 

TEXAS  LOCAL  OPTION  LAW.— 

As  amended  in  "97.  "The  romniissloners'  Court  of  each 
county  in  tlie  ^^tate,  whenever  they  deem  it  expedient,  may 
order  an  election,  to  be  held  by  tlie  (lualified  votes  of  said 
(dunty  or  of  any  commissioiun's  or  justice's  precinct,  or 
sciio(d  district,  or  any  two  or  more  of  such  political  sub- 
divisions of  a  countv,  to  determine  whether  or  not  the  sale 
of  intoxicating  liquors  shall  be  prohibited  in  such  county, 
or  commissioner's  or  justice's  precinct,  or  school  district,  or 
any  tAvo  or  more  of  any  such  Txditical  sub-divi.sions  of  such 
county,  or  in  any  town  or  city;  provided,  it  shall  be  tiie 
duty  of  su<-h  commissioners  court  to  order  the  election  as 
aforesaid  whenever  i)etitione(l  so  to  do  by  as  many  as  two 
hundred  and  fifty  voters  in  any  county  or  fifty  voters  in 
any  other  political  sub-division  of  the  county  or  school  dis- 
trict, as  sliall  be  designated  by  said  court,  or  in  any  city  or 
town,  as  the  case  may  be;  i)rovided,  that  if  the  ])recinct  or 
precincts  embraced  within  tlie  limits  of  an  incorporated 
town  or  city,  then  such  clci  lion  sliall  only  be  ordered  when 
the  ]ietition  for  the  same  is  signed  by  qualified  voters,  not 
less  than  one-tenth  in  number  of  the  total  vote  cast  for  gov- 
ernor at  the  next  jireccding  general  election  in  such  iucor- 
jiorated  town  or  citv;  and  in  case  an  election  is  asked  for  a 
sui)-di\  ision  of  said  couuty  coiiiiiosed  of  two  or  more  com- 


310  STATE   LAlf'S. 

jilctc  <<iiriiiiissii>ni'i''s  m-  jiislicc"s  prcriiids,  or  srliool  «li«- 
Iricls.  sill  li  |(('iiiii>ii  sIkiH  dcscrilM*  siidi  sub-division  by 
nicli's  aiiil  boiimls.  us  well  iis  by  llic  iiroin'i"  iiimibci-  of  sndi 
siib<li\isioii.  sliiill  !)('  n-coi-di'd  in  full  in  ilic  inimiics  of  tin- 
(■oiiiini.ssioiicrs'  coinl,  iind  smli  di-scription  sluiU  bi-  ciii- 
bract'd  in  tlic  not  ice  ;iivi*ii  foi-  surii  elect  ion;  providetl,  liiat 
wheic  a  school  district,  city  ov  town,  nuiy  be  coiniioscd  in 
part  of  tuo  or  ni()r<'  subdivisions  of  tlie  county  naiucd 
lu'reinbcforc,  ilic  riLdit  to  order  and  hold  an  election  in  such 
s(  liool  distri<t,  city  oi'  town,  shall  not  be  denied;  and  ]iro- 
\  i<le<l  further,  that  no  cilv  or  town  shall  be  divided  in  hohl- 
in;^  a  local  oiiiion  eh'ciion  for  any  of  ilir  oilier  suit-divisions 
named  herein;  nor  shall  any  sduHd  distri<t,  wliiih  has 
;idopte<l  local  option  be  divided  in  a  snltse»pient  election; 
held  for  any  other  sub-division  concerninji  a  part  of  the  ter- 
I'iloi'v  of  such  school  district. 

Sales  of  wine  foi-  sacramental  pnrpos<'s  and  .iI;'"lio)7c 
stimulants  as  medicine  not  jtrcdiibiled. 

Local  ojttion  ehMlion  ordere«l  by  county  commissioners 
and  conducted  acc(tr<lin}j  to  jjeneral  elections. 

Tf  jirohibilion  carries  the  county  court  shall  declare  re- 
sult and  issue  ordei'  jirohibitinj:  sale  of  liipior. 

Sale  <<v  j;ivini:  awa.v  of  licpior  in  local  option  ilistrict.s 
punishable. 

In  case  of  proliihiiion  carrying;,  saloonmen  in  business 
are  returiM'd  the  amount  of  their  unexpired  license  fee. 

Prohibition  prevailing  at  an  (dection.  no  elect icui  can  be 
held  (Ui  the  ipiesticui  f<u'  two  years.  If  a;:ainst  prohibition 
an  election  lan  be  imniediatdv  ordered  thereafter. 

MASSACHUSETTS    PROBATION    LAWS  — 

The  luiiiialion  laws  of  Massadiusel  ts.  ajiproxed  May 
2S.  is;tl,  provide  as  folhiws: 

The  justice  of  each  municipal,  )tolice  or  <listrict  co\iii 
shall  appoint  one  jx-rson  to  perform  the  duties  of  jirobation 
oflleer  under  thi'  jurisdicli(Ui  of  the  court,  ami  such  jtraba- 
tion  oflicer  shall  ludd  his  ollice  during:  the  pleasure  of  the 
court  making  the  apiiointment. 


MASSACHUSETTS    /..(//■.  311 

Tilt'  lu-obatidii  orticers  sliall  not  be  active  nit'iiibcrs  <it' 
tlie  re,nu]ar  police  force,  but  have  all  the  powers  of  polic(> 
ofticers. 

The  probation  officers  shall  iuquire  into  the  nature  of 
every  criminal  case  broujiht  before  the  court,  and  may  rec- 
ommend that  any  person  convicted  be  placed  upon  proba- 
tion. The  court  may  jilace  the  iierson  so  (onxicted  in  the 
care  of  the  pr(d)ation  officer  for  such  time  and  ui»ou  sucli  con- 
ditions as  may  seem  ])ro](er.  Each  person  releastnl  ujjon 
lu'obatiou  shall  be  furnished  by  the  probation  officer  with 
a  written  statement  of  the  terms  and  conditions  of  his  re- 
lease. 

Compensation  of  probation  officer  is  determined  by  tlie 
justice  under  whose  jurisdiction  he  acts,  and  paid  by  the 
countv. 


Amendment  approved  May  12,  1894.)  When  a  person 
lias  been  placed  on  probation,  the  court  may  direct  and 
authorize  the  probation  officer  to  expend  for  the  temporary 
sujtport  of  such  jierson,  or  for  his  transportation,  such  rea- 
sonable sum  as  the  court  shall  consider  expedient. 

(Amendment  approved  April  3,  1897.)  Any  probation 
officer  may,  without  warrant  or  other  process,  at  any  time 
until  final  dis]>osition  of  the  case,  take  any  person  placed 
in  his  care  by  any  court  and  brinji'  him  before  the  court,  or 
the  court  ma.^-  issue  a  warrant  for  the  re-aiTest  of  any  such 
person;  and  the  court  may  the^reu])on  jiroceeil  to  sentence 
or  may  make  any  other  lawful  disposition  of  the  case. 

(Amendment  ai>])roved  April  10,  1897.)  The  chief  jns- 
ti(  ('  of  the  Muuicijial  Couii  of  the  cit.y  of  Boston  may  api)oint 
two  women  to  act  as  assistants  to  the  probation  officer.  It 
shall  be  their  duty  to  investigate  the  cas(»s  of  all  women 
against  wlunn  a  criminal  charf;e  is  brouj-ht  in  .said  court. 


(Chapter  427, 1891.)  The  lu-obaticm  officers  .shall  obtain 
and  furnish  information  in  regard  to  previous  arrest.s,  con- 
victions and  imprisonments  for  drunkenness,  and  such  other 


•M'2  GENERAL   LAllS. 

facts  as  tlio  court  shall  direct,  concerning  persons  ;U(usih1 
of  flninkenness. 

Tiiey    silJlll    keep    il    full    I-eiold,    well    illtleXed.    of    ea«  ll 

siiili  ciise  iii\csiii:;iici|.  in  siicli  fdiiii  US  Ihe  court  shall  direct. 


(Cliapler  111,  ISflS.)  Whoever  arn'sts  a  person  for 
drunkenness  shall  make  a  complaint  against  him  for  that 
ufTense.  Any  jierson  so  an-ested  may  make  to  the  ollicer 
in  cliarjje  of  the  place  of  cnsto<l\'  in  which  lie  is  contine<l  a 
written  statement,  afliiiisscd  in  the  court  iiavin;^  jurisdic- 
tion of  his  case,  <iivinti  his  name  and  address,  what  jiersous, 
if  any,  ai'e  de|iendent  u|)on  him  for  suppoH,  his  ]dace  of  ap- 
pointment, if  any.  and  whether  he  has  been  arreste<l  for 
drunkenness  before  within  the  twelve  months  next  jireceil- 
iu^,  tojrelher  with  a  leniiesl  to  he  i-eJeasiMl  fnim  custody. 
'I'he  pi'ohatinii  olticcr  shall  imiuii'e  into  the  initli  or  falsity 
of  suidi  staleiiieiil  and  iiiln  the  reciii'd  of  said  pers(»n  ai^  to 
previous  similar  (dTenses  and  re|tort  to  the  court,  ami  tin- 
court,  thereupon,  in  its  discr»'tion,  may  direct  that  su(  h  |)er- 
son  be  released  from  custodv  without   arrrai;riiment. 


r||.\  I'TKK      II. 


GENERAL  LAWS. 


THE  NATIONAL  BANKRUPTCY  ACT.— 

The  law  jirovides  for  both  voluntary  and  inviduntary 
bankruptcy.  .\s  to  the  latter  Ihe  bill  delines  an  act  of 
baMkru|tt(  \  li\  a  |»ei"son  to  consist  of  his  havin;;  conveyed, 
transferred,  cnnccjiled  nr  n-nioxed,  or  pmilillcd  in  be  con- 
cealed or  i'eni(i\cd.  aii_\  pai'l  of  his  projierly  wiih  inleiil  to 
hinder,  ihday  or  defi'aud  his  credilors,  or  any  of  I  hem,  or 
transfei-red  while  insohent  any  porlinn  nf  his  pi-operl\    to 

one  or  mol'e  iif  his  credit  nls  with   iulelll    Id  Jilefer  such   (Ted- 


BANKRUPTCY    LAW.  313 

itors  over  his  otbor  crediTDi-s,  or  suffered  or  permitted  while 
insolvent  any  ereditor  to  obtain  a  preference  through  legal 
proceedings  and  not  having  at  least  five  days  before  a  sale 
or  final  disposition  of  any  property  affected  by  such  prefer- 
ence vacated  or  discharged  such  ])reference,  or  nia<le  a  gen- 
eral assignment  for  the  benefit  of  his  creditors,  or  admitted 
in  writing  his  inability  to  pay  his  debts  and  his  willingness 
to  be  adjudged  a  bankrupt  on  that  ground.  A  petition  may 
be  filed  against  a  person  who  is  insolvent  and  who  has  com- 
mitted an  act  of  bankruptcy  within  four  months  after  the 
cduimissidu  of  such  act,  but  such  time  shall  not  expire  until 
four  months  aftcM'  (he  date  of  the  recording  or  registering  of 
tlie  transfer  or  assicnnieut  when  the  act  consists  in  having 
made  a  transfer  of  any  of  his  property  with  intent  to  hinder, 
delay  or  defraud  his  creditors,  or  for  the  purpose  of  giving  a 
]ireference  or  a  genei'al  assignment  for  the  benefit  of  his 
creditors  if  by  law  such  recording  or  registering  is  re(iuired 
or  i)ermitted,  or  if  it  is  not,  from  the  date  when  the  bene- 
ficiary takes  notorious,  exclusive  or  continuous  possession  of 
tlie  property,  unless  the  petitioning  creditors  have  received 
actual  notice  of  such  transfer  or  assignment.  It  is  made  a 
complete  defense  to  proceedings  in  bankruptcy  to  allege  and 
prove  that  tlie  party  proceeded  against  was  not  insolvent  at 
the  time  of  tlu^  filing  of  the  petitiim  against  him. 

Any  person  who  owes  debts  except  a  corj)f)ration  is  en- 
titled to  the  benefits  of  the  measure  as  a  voluntary  bank- 
rupt, and  any  natural  person  except  a  wage-earner  or  a 
person  engaged  chiefly  in  farming  or  the  tillage  of  the  soil, 
any  unincorporated  company  and  any  corporation  engaged 
priiici])ally  in  manufacturing,  trading,  printing,  jniblishing 
or  mercantile  pursuits,  owing  debts  to  the  amount  of  |1,()00 
or  over,  may  be  adjudged  an  involuntai'y  bankrupt  u])on  de- 
fault or  an  impartial  trial.  A  pai-tnerslii])  may  be  adjudged 
a  bankrupt  during  the  conlinuance  of  the  partnershiii  busi- 
ness or  after  its  dissolution  and  before  the  final  settlement 
thereof.  The  creditors  of  (lie  ])artnership  are  to  appoint  a 
trustee,  but  in  olher  respects  so  far  as  possible  the  estate 


:!U 


GENERAL    LAWS. 


is  til  111-  iiiliniiiistcrcil  iis  art'  oUaTs.  'I'lir  liusii-c  is  in  kfi-p 
sc|);iiMli'  arciiimts  iif  llir  pail iii'islii|i  lUMpi'iiv  and  of  liif 
pi-ii|ici-l.\  lii'lnM<;iii;;  to  till-  iiiiii\  iiliiai  pait  iii-is,  aiitl  tlic  t'X- 
pciiscs  an-  to  Iti-  iiaiil  fioiii  tin-  dilTcnMit  kinds  nf  piuin'itv 
i'i-s|icrtiM'i\  ill  siirii  |ii-ii|ii)i'lii)iis  as  siiali  lie  dcliMiiiiiiiMl  liy 
llic  (((lilt.  Tin'  art  will  iinl  alTt'ct  tln'  allowaiicf  In  haiik- 
iiipts  nf  till-  i-xi'iiii>tiniis  wliicli  arc  in-cscrihcd  liy  ilu'  stati- 
laws  ill  rm-rc  at  liir  liiiir  nT  till-  filing  of  tiic  pctitimi  in  the 
stale  wlicic  llicv  have  liad  lln-ir  ilniiiirilc  fnr  tin-  six  iiiniitlis 
nr  the  ^icaliT  itmiinii  llicit'of  iiiiiiuMliah-ly  prcicdiii^  tlic 
fiiinj;  of  tin'  pctilinii. 

It  is  madt'  the  duty  of  a  liankniid,  ainoiij;  other  I liin^is, 
In  examine  tiie  cnrreclness  nf  all  jirnofs  nf  c  iaiiiis  tiled 
aLtaiiist  liis  estate.  In  exeriile  and  deliver  siirli  papers  as  may 
lie  leiplired  liy  llle  riMllt,  and  eXeillle  In  liis  trustee  trans- 
fers nf  all  Ills  prn|ieriy  in  fm-eijiii  cniintries,  iniiiiedialely 
inforni  tlie  trustees  nf  an.\  altem]il  liy  Iiis  creditoi-s  or  nllier 
persons  to  evade  tlie  jirovisious  nf  the  act,  disclose  the  fad 
that  any  i)erson  lias  proved  a  false  elaiiii  ajiainst  the  estate 
and  )ire|iare  to  make  oath  to  and  tile  within  ten  days  after 
adjndiealinii  if  an  in\ ulnntaiy  liankiiipl,  nr  with  the  peii- 
liiiii  if  a  Milnntary  liankniiit.  a  sihednle  uf  his  pinperiy. 
shiiwin^  the  amniinl.  kind  and  Inialinii  iherenf,  its  nmiiex 
\aliie  in  detail,  and  a  list  nf  his  creditors,  the  amniinls  due 
each  n(  ihi-iii,  the  iniisidci  at  inn  therefor,  the  secnrily  held 
by  Iheiii,  if  aiiy,  and  a  claim  f<ir  such  exemptions  as  he  may 
he  entitled  to.  Finally,  the  haiikrii))l  is  re(iuiie<l,  at  such 
times  as  the  cniirl  shall  nnler,  tn  snhniit  to  an  examination 
(■niiieriiin;;  the  coiidni  I  nf  his  luisiness,  the  cause  of  his 
liaiikinpli\ ,  his  ilealin;:s  with  his  creditors  and  nther  per- 
suns,  the  aniniint,  kind  and  whereahniits  of  his  property, 
and,  in  addilinn,  all  matters  which  may  ad'eit  the  admiiiis- 
tratinn  of  his  estate. 

'reriiis  of  com|iosil inn  may  lie  ofTered  hy  a  liankriipl  to 
his  creditors  after,  Init  imt  liefniv,  he  has  hceii  examined  in 
open  cniirt  III'  at  a  meet  in;;:  of  his  creditors,  and  tiled  in  o|ien 
court   the  sclicdiile  of  his  |iropei't.\   and  list  of  his  creditors 


BANKRUPTCV    LAW.  315 

required  to  be  file<l  by  banknii)ts.  ('(»in])()sitions  may  be 
oouliniied  where  the  lourt  is  satisfied  that  they  are  for  tlie 
best  interests  of  the  eredilors;  tiiat  the  baulirupt  has  not 
been  ijuilty  of  any  of  the  acts  or  failed  to  perform  an_\'  ot 
the  duties  Avhieh  would  be  a  bar  to  his  discharge,  and  tiiat 
the  offer  and  its  acceptance  are  made  in  good  faith,  and  have 
not  been  made  or  prociired  except  as  provided  in  the  act,  or 
by  any  means,  iiromises  or  acts  therein  forbidden.  Oom- 
positions  ma}'  be  set  aside  on  the  ground  of  fraud. 

A  pplications  for  discharge  may  be  filed  after  the  expira- 
tion of  one  month  and  within  the  next  twelve  months  sub- 
sequent to  adjudication  of  bankruptcy,  or  in  case  the  bank- 
rui>t  is  unavoidably  prevented  from  filing  it  within  that 
time,  then  within  the  next  six  months.  Applications  fin- 
discharges  are  to  be  heard  by  the  court,  Avhich  Avill  receive 
such  proofs  and  pleas  as  may  be  made  in  o})position  thereto 
by  parties  in  interest  at  such  time  as  Avill  give  them  a  rea- 
sonable opportunity  to  be  fully  heard.  Applicants  are  to 
be  discharged  unless  they  have  committed  offenses  punish- 
able by  imprisonment,  as  ])rovided  in  the  act,  or  with  fraud- 
ulent intent  to  ccmceal  their  true  financial  condition,  and  in 
contemidatiou  of  bankru])tcv  destroyefl,  coTicealed  or  failed 
to  keej)  books  of  account  or  records  from  which  their  con- 
dition might  be  ascertained.  The  confirmation  of  a  com- 
])osition  will  discharge  the  bankru]>t  from  his  debts,  other 
than  those  agreed  to  be  paid  by  the  terms  of  the  composi- 
tion, and  those  not  affected  by  a  discharge.  Discharges 
may  be  revoked  on  the  ground  of  fraud.  The  liability  of 
jiersons  who  are  co-debtors  with,  or  guarantors,  or  in  any 
manner  sureties  for  bankrupts,  is  not  to  be  altered  by  the 
discharge  of  the  latter. 

Regarding  the  operation  of  the  discharge  itself,  it  is  pro- 
\ided  that  it  will  release  a  bankru])t  from  all  of  his  prov- 
able debts  excei)t  such  as  (1)  are  due  as  a  tax  levied  by  the 
United  States,  the  state,  county,  district  or  municipality  in 
which  he  resides;  (2)  jiulgnients  in  actions  for  frauds  or 
obtaining  property  by  false  pretenses  or  false  represeutu- 


316  GENERAL   LAWS. 

tiniis,  UP  Tor  willful  ;im<I  inaliiiniis  injuries  to  tlif  )mtsiiii  m- 
pniH«-ity  i)f  aiiolin-r;  (ii)  liav«'  not  lutMi  duly  sclicflulcil  in 
time  for  proof  and  allowance,  with  tlic  nainr  of  the  n-iMlitor 
if  known  to  the  hanUiupt,  unless  siirii  ci-e^litoi-  had  notice 
or  actual  kn<iwledj;e  of  the  jtroceedinjis  in  hankrujitt y ;  or 
(1)  well'  created  l)y  liis  fraud,  einliezzlenieiit.  inisap|iro|>ria- 
(ion  or  defal<  ation  w  hile  acting  as  an  otiicer  or  in  aii\  tidu- 
ciaiy  capacity. 


EPITOME     OF    WAR     REVENUE     BILL. 

EFFECTIVE     JULY     1.    1898 

Ti'nA'nTTTg-     I-X:.^XTJT^ES. 

(1)  stamps  to  lli<>  viiluo.1  iiidicatoil  must  1k>  altixod  (in  or  iifli'r  .liilv  1,  1S9S, 
cither  l)y  the  iniikcrs,  HijfnorH  or  issuers  of  the  instruments  enumer.iltHl,  or  \>y 
those  for  whose  use  lliev  :ire  niiule,  sijnieil  or  issued. 

(2)  Instrument  witliiiut  stamn  not  eonii>etent  cvitlente  in  any  eourt ;  jienalty 
for  fiiilure  to  eoniply,  a  fine  iif  not  more  than  8l(tO  at  ilisi  relion  of  eourt. 

(;?)  .\  |ienalty  not  exeeedini;  $1.(X10,  or  im|irisonmeMt  at  hanl  lalior  not  ex- 
eeedin^ .")  years,  or  Ijoth  at  the  discretion  of  eourt  for  counterfeit inif,  enisinif  or 
removinff  stiimps,  wiUihin^  stamps  for  re-use,  or  having;  same  in  |>osse.«sion. 

(4)  Stiimp  must  Iw  canceled  hy  writing?  or  stamping  initials  of  piu-ties  attix- 
in(?  a  date  of  sucli  use.  For  faihire  to  cancel  a  penalty  of  not  le.ss  than  t-'iO,  or 
more  tlian  9100. 

(5)  Section  10  provides  that  eva.sion  of  tlie  stamp  duties  liy  either  party  to 
the  transaction  makes  them  lialile  to  a  line  of  not  exceedinj^  $'J00.  at  the  discre- 
tion of  court. 

(6)  AcccptofR  of  forciffn  exchange  payable  in  this  country,  must  affix  stamp 
same  as  re<|uired  on  domefltic  billH,  etc.,  before  luiccpting  or  paying,  under  simi- 
lar |)enalticH. 

(7)  Section  l.S,  while  providinj?  how  errors  in  stampinfr  may  bi«  corrected, 
provides  that  any  person  who  registers,  issues,  sells,  or  transfers  any  instrument 
not  slam|>e<l  iis  refpiinvl,  is  »ulij(><'t  to  tine  and  imprisonnuMit. 

(S)  Section  !•")  proviiles  that  documents  not  stam|ied  as  reipiin'd  by  law,  or 
whos<^  stiimps  havi'  not  Is-en  athxi'cl  or  canceled,  shall  not  !«■  n'l-orili'd  or  admitted 
AM  eviilencc. 

(il)  Section  16,  provides  that  a  dcHument  shall  not  lie  invaliil  fur  want  of 
any  particular  kiml  >>f  stamps,  if  stamps  of  eipial  value  have  l«en  allixed. 

(10)  The  followin>{  diHUmen'K  are  exempt  from  sUimp  iluties:  "Honds.  de- 
Iwntures  or  certificates  of  inilebtedness  issued  by  officers  of  the  l'.  S.  government, 
or  by  officers  of  any  state,  county,  town,  municipal  cor(H>r.ilion,  or  other  eorivira- 
tion  cxercisinjf  taxiuf;  powers,  also  stocks  and  Isinds  of  c-o.o|x'nitive  building;  so- 
cieties wlii>s«'  capital  ilm-s  not  exce«>il  iJlCOOO,  or  liuildiiu,'  ami  1/oan  Assix-iations 
making  loans  only  to  sharoholdcrs." 


JVAR  REVENUE  LAW.  317 

A  GREEMENT  TO  SELL  for  future  delivery  at  any  exchange  or  board  of  trade  or 

other  similar  place,  on  eat;h  SlOO  or  fraction  of  face  value S  0.01 

BANK  CHECK  not  drawing  interest 02 

BILL  OF  EXCHANGE,  inland,  other  than  at  sight  drawing  interest  for  each 

SlOO  or  less 0^ 

BILL  OF  EXCHANGE,  foreign,    drawn   in   the   U.   S.,    payable  outside,  if 

drawn  singly,  for  each  SlOO  or  less 04 

BILL  OF  EXCHANGE,  foreign,  drawn  in  sets,  each  bill  of  each  set  for  each 

$100  or  less 02 

BILLS  OF  LADING,  foreign,  for  export  other  than  Charter  party 10 

BILLS  OF  LADING,  domestic,  and  each  duplicate 01 

BONDS,  issued  Ijy  any  company  or  corporation,  on   each  §100  or  fraction, 

face  value 05 

BONO  except  as  otherwise  specified 50 

BROKER'S  NOTE  or  memorandum  of  sale  of  any  goods  or  merchandise, 
stocks,  bonds  and  excliange,  notes  of  hand,  real  estate  or  property  of 
any  description  issued  Ijy  brokers  or  parties  acting  as  such,  for  each 
note  or  meiuoranduui  not  otherwise  provided  for 10 

CERTIFICATE   OF   INDEBTEDNESS   by  any    company    or   corporation,  on 

each  6100  or  fraction  face  value 05 

CERTIFICATE  OF  STOCK,  original  issue  by  any  company  or  corporation,  on 

each  8100  or  fraction  of  face  value 05 

CERTIFICA  TE  OF  DEPOSIT  not  drawing  interest 02 

CERTIFICATE  OF  DEPOSIT  other  than  at  sight  drawing  interest,  for  each 

SlOO  or  less 02 

CERTIFICATE  Of  PROFITS,  or  any  certificate  or  memorandum  showing 

interest  in  property  oriwcuuiulations  of  any  sort,  on  each  SlOO  or  friiction       .02 

CERTIFICATE  OF  DAMAGE  or  otherwise,  and  all  certificates  issued  by  port 

warden,  surveyor  or  other  persons  acting  as  such 26 

CERTIFICATE  OF  ANY  KIND  required  by  law,  not  otherwise  specified 10 

CHARTER  PARTY,  or  memorandum  or  other  writing  between  captain,  mas- 
ter, owner  or  .igent  of  ship  or  steamer,  and  any  other  person  for  or  re- 
lating to  charter  of  a  sliip,  vessel  or  steamer,  or  renewal  thereof.     On 

registered  tonnage  not  exceeding  300  tons 3 . 00 

Exceeding  300  tons,  not  over  600  tons 5 .  00 

Kxieediug  600  tons 10 . 00 

CONVEYANCE  -Deed,  instrument,  or  writing  whereby  any  lands,  tenements 
or  other  realty  sold  shall  be  granted,  assigned,  transferred  or  otherwise 
conveyed  to  or  vested  in  the  purchaser  or  purchasers  or  any  other  per- 
son or  persons  by  his  or  her  direction,  SlOO  to  S500 50 

Each  additional  S500  or  fraction 50 

CUSTOM  HOUSE — Entry  for  consumption  or  warehousing  not  exceeding  SlOO      .25 

SlOO  to  8500 50 

Exceeding  S500 1 .00 

CUSTOM  WO(/Sf— Entry  for  withdrawal 50 

DEED — See  C'onvej'ance. 

DEBENTURES  issued  by  any  company  or  corporation,  on  each  SlOO  or  frac- 
tion of  i-Me  value 05 


318  GENERAL   /../Jf.9. 

DISPATCH.  U-lotfraph 01 

DRAFT  nut  .Ir.iwiiijf  inU-rvHt 02 

DRAFT  utlier  tliiin  at  sit^lit  ilrawini^  intcri'st  for  eucli  #100  or  lesH 02 

EXPRESS  RECEIPTS,  domestic,  ami  eiuli  ilupliiuU- 01 

INSURANCE     \AU;  ]>o\ky  for  fuch  $100  or  fraction  insured 08 

INSURANCE    Life,  weekly  plan.  40  jier  cent  of  firwt  j>ri>miiini. 

INSURANCE     Marine,  Inland  and   Fire,  premium  on  eiuh   $100  or  fruetion       .01 

INSURANCE    {i'iigaaiity.  Fidelity  &  Ouiiruntce)  premium   on  each    $100 

or  fnution 01 

LEASE-  line  yeiir  or  less 25 

<  )ver  one  yeiir,  not  exc<Jeding  three  years 50 

Kxci-ediiiff  thn-e  yearfl 1 .00 

LETTER  OF  CREDIT,  "foreign,  see  Bill  of  Kxchange 

MANIFEST   -For  custom  house  entrj-  or  clearance  to  forei»?n  port,  ship  regis- 
tered tonnii^e  not  exceedinjif  300  tons 1 .00 

Over  300  tons  to  600  tons 3.00 

Kxiv.-dinK  tiOO  tons 5.00 

MORTGAGE     For  over  $1,000,  not  exceeding  $1,500 25 

l-^aili  additional  $500  or  fraction 25 

MORTGAGE     Transfers,  same  as  on  original  mortgage. 

MONEY  ORDERS  issued  l.y  (Joveniment  for  each  $100  or  less 02 

ORDER  fur  iiiipiify  not  drawing  interest 02 

PASSAGE  TICKET    Marine,  to  foreign  port,  cost  not  exc-eeiling  $30 1 .00 

$30  to  $60 3.00 

Over  $60 5 .  00 

POWER  OF  ATTORNEY,  or  proxy  to  vote  stock  at  elwtion  of  officers  of  so- 
rii'tifsor  corpurations.    except    religious,  charitable,  litt-rary  or  public 

(  euiclery 10 

POWER  OF  A TTOHNEY.  genertil 25 

PROTEST  of  note,  bill  of  exchange,  acceptance  check  or  draft,  or  any  nia- 

riiii'  protest    25 

PROMISSORY  NOTE,  except   bank  notes  issued  for  circulation,   for  each 

S^liKi  „r  I.'.-- 02 

SALE  OF  PRODUCTS  or  merchandise  at  any  exchange  or  board  of  tra<le,  or 
similar  jilaie  by  any  company. cor|>onition  or  [lerson.or  each  agreement 

of  sale,  or  agreement  to  sell,  on  each  $IO0  or  fniclion  of  fa<v  value 01 

NOTE.     Every  bill  of  sale  or  agrwment    to   sell,  shall  show  date,  name  of 

.seller,  amount  of  sale  and  matter  or  thing  to  which  it  refers,  failure  to 

comply  with   these  re<|uirements  involves  [n'mdly  not  less  than  $500, 

nor  iMiiri'  than  ?1.IKX),  at  discretion  of  the  court. 

TRANSFER  OF  STOCK  by  whomsoever  uuide  for  any  purjxwe.  mi  ea.  li  $1(X) 

'ir  fractiiin  of  face  value tV> 

TELEGRAM     Se,.  l)is|«itch. 

TELEGRAPH  ORDER  fur  payment  of  money.  se<'  Hill  of  Kxclmnge. 

TELEPHONE  MESSAGE  ii|Kin  which  a  charg<'  of  1,')  cents  or  more  is  made. .        .01 

WAREHOUSE  RECEIPT,  for  any  goods,  merchandise  or  projH-rty  of  any  kind 

held  on  storagi!  in  any  public  or  private  warehouse  or  yard 25 


CANADIAN    TARIFP.  319 

EXCEPT  receipts  for  agricultural  produots.  deijosited  Ijy  actual  throwers 
thereof  in  regular  course  of  trade  for  sale. 

PROVIDED— Ttivii  stamp  duties  on  Manifests,  Bills  of  Lading  and  Pass,  ge 
Ticket  shall  not  apply  to  steamboats  or  other  vessels,  plyinfj  lietween 
]iOrts  in  the  United  States,  and  ports  in  British  North  America. 


THE  CANADIAN  TARIFF  LAW.— 

Wines,  S])ii'it.s  or  alooliolic  li(]U()rs  subject  to  duty  ac- 
((U'(liu<i  to  their  relative  streu<;tb  of  ]iroof;  such  strength 
shall  be  ascertained  by  means  of  ^Syke's  hydrometer,  or  of  the 
specific  gravity  bottle,  as  tJie  controller  of  customs  dii'ects; 
and  in  case  such  relative  strenj;th  cannot  be  directly  ascer- 
tained by  the  direct  use  of  the  hydrometer  or  gravity  bottle, 
it  shall  be  ascertained  by  the  distillation  of  a  sample  and 
the  subsequent  test  in  like  manner  of  the  distillate. 

All  medicinal  prei)arations,  whether  chemical  or  other 
usually  imported  Mith  the  name  of  the  manufacturer,  shall 
have  the  true  name  of  such  manufacturer  and  the  place 
wiiere  they  are  prepared,  and  the  word  "alcoholic"  or  "non- 
alcoholic" permanently  and  legibly  attixed  to  each  parcel  by 
stamp,  label  or  otherwise;  and  all  medicinal  preparations 
imported  without  such  names  and  word  so  affixed  may  be 
forfeited. 

Ale,  beer  and  porter,  when  imported  in  casks  or  other- 
wise than  in  bottle,  IG  cents  per  gallon. 

Ale,  beer  and  porter,  when  imported  in  bottles  (six  quart 
or  twelve  pint  bottles  to  be  held  to  contain  one  gallon),  24 
cents  per  gallon. 

Cider,  not  clarilied  or  refined,  5  cents  per  gallon. 

Cider,  clarified  or  refined,  10  cents  per  gallon. 

Lime  juice  and  fruit  juices,  fortified  with  or  containing 
not  more  than  2.j  i)er  cent  of  jiroof  spirits,  (iO  cents  per 
gallon. 

^Vhen  containing  more  than  2r>  ])er  cent  of  proof  spirits, 
.f2  per  gallon. 

IJme  juice  and  other  fruit  juices  and  fruit  syrui)s  n.  o.  p., 
20  per  cent  ad  valorem. 


:'.2()  GENERAL   L.UfS. 

Spiritiions  or  iiltolmlir  liijuoi-s,  tlistillitl  from  any  iiiii- 
i<  ri;il  (ii-  cMiifiiitiiiiji  (»r  ((Hiiixiiiiiilcd  fidin  or  witli  (lislilli-d 
s|iii  its  of  an\  kiiiil,  and  aii\  iiiixl  iMc  I  lit-rcof  wit  li  watfi-.  for 
ovi-ry  ;;aIloii  tliereof  of  llii-  slicn;;!!!  of  jiroof;  ami  w  licii  of 
jj;r('a(<'r  sii'i'iij:lli  tliaii  tlial  of  |iroof,  at  tlic  saiiic  rale  on  tlit- 
iiK-rcascd  (|naiitil.v  tliat  l  lure  w  oiiM  be  if  llii'  liquors  weri'  re- 
ducc'd  Id  (111'  s(reu;;lii  of  inmif.  Wiieu  tlie  liquoi's  are  of  a 
less  stM'ii<;lii  than  that  of  |iroof  t lit-  duty  shall  be  at  tlii'  rate 
hcn-iii  i)rovid('d,  but  coiiiimtcd  on  a  reduced  (iiiantity  of  tin* 
li<liiors  ill  |)ro|»ortioii  to  the  k>sscr  dc^^rtH'  of  stri'iij^lh;  pro- 
vided, iiowcvcr,  that  no  riMluctioii  in  (|iiautity  shall  be  coiu- 
piili-d  or  inadf  on  any  iiipiors  bi-hiw  tin-  slrciijiili  of  !.">  per 
(flit  nndcr  proof,  but  ail  surli  liquors  sliall  be  nuiiputed  as 
of  tin-  sti('n<j;th  of  IT)  per  ceut  under  pi-oof,  an  follows: 

(a)  ICthyl  alcolnd,  <u-  the  substanre  coiuiuoiily  known 
as  ahohol,  hydraled  oxide  of  ethyl,  or  spirits  of  wine;  gin 
of  all  kinds,  n.  e.  ».;  rum,  whisky  and  ail  spirituous  or  aleo- 
Ihilir  liquors,  II.  o.  |).;  aiii\l  ali  oiml  m-  fusel  oil,  or  any  sub- 
stance known  as  potato  spirit  lU-  |ioiato  oil;  iiM'ihyl  alodiol, 
wood  aleohol,  wood  naphtha,  p\ro.\\lie  spirit  or  any  sub- 
staiK  e  know  II  as  wood  spirit  or  methylated  spirits,  absinthe, 
ariatk,  or  palm  spirit,  brandy,  iiicliidinj;  arlilicial  brandy 
and  imit^itioiis  of  braiidx  ;  eonlials  and  liqueurs  of  all  kinds, 
n.  e.  s.;  mescal,  pulque,  rum  shrub,  schiedani  and  other 
schna])ps;  talia,  an^ostura  and  similar  alcoholic  bitters  or 
beveraj^es,  yJ.lO  |)er  nalhui. 

(b)  Si»irits  and  stroii;;  waters  of  any  kind,  niixtnl  with 
any  inyredieiit  or  iu}j;redients,  as  beinj;  known  or  desijj;nated 
as  aiiodyin's,  elixirs,  essences,  extracts,  lotions,  tinctures  or 
niedii  ines,  or  mediiiiial  wiiii's  (so-calleii),  or  ethereal  ami 
spirituous  fruit  essences,  n.  e.  s.,  ^2.40  per  j^alhui,  and  M)  per 
cent  ad  \'aloi'em. 

(c)  Alcolioli<-  |ierfunies  and  perfumed  sjiirits,  bay  rum, 
coio<^iie  and  hiNeiider  watei's,  hair,  tonth  and  skin  washes 
mill  cii  hir  I iiilet  |irepai'at ions  of  an.v  kind,  w  hen  in  Imi  i  les  or 
llasks  coiilainiiiu  not  innie  than  four  ounces  each,  ."itl  per 
cent  ad  valorem. 


CANADIAN   TARIFF.  321 

(d)  Niti'ous  ether,  sweet  spirits  of  nitre  and  aromatic 
spirits  of  ammonia  |2.40  per  s^iHon,  and  30  per  cent  ad 
valorem, 

(e)  Vermouth  eontainiuc;  uot  more  than  36  per  cent, 
and  ginger  wine  containing  uot  more  than  26. per  cent  of 
proof  spirits,  90  cents  per  gallon. 

If  c(mtaining  more  than  these  percentages  respectively 
of  proof  spirits,  $2.40  per  gallon. 

(f)  Medicinal  and  medicated  wines  containing  not  more 
than  40  per  cent  of  proof  spirits,  fl.oO  per  gallon. 

Wiues  of  all  kinds,  except  sparkling  wines,  including 
orange,  lemon,  strawberry,  raspberry,  elder  and  currant 
wines,  containing  26  per  cent  or  less  of  spirits  of  the 
strength  of  proof,  wliether  imported  in  wood  or  in  bottles 
I. six  quart  or  twelve  pint  bottles  to  be  held  to  contain  a  gal- 
h  n),  25  cents  per  gallon. 

And  for  each  degree  of  strength  in  excess  of  the  26  per 
cent  of  spirits  as  aforesaid,  an  additional  duty  of  3  cents 
until  the  strength  reaches  40  per  cent  of  proof  spirits;  and 
in  addition  thereto  30  per  cent  ad  valorem. 

Champagnes  and  all  other  sparkling  wines  in  bottles, 
containing  each  not  more  than  a  quart,  but  more  than  a  pint, 
$3.30  per  dozen  bottles. 

Containing  uot  more  than  a  pint  each,  but  more  than 
oue  half  pint,  f  1.65  per  dozen  bottles. 

Containing  one-half  pint  each  or  less,  82  cents  per  dozen 
bottles. 

Bottles  coutaining  more  than  one  quart  each  shall  pay 
in  addition  to  the  $3.30  per  dozen  bottles,  at  the  rate  of 
|1.65  per  gallon  on  the  quantity  in  excess  of  one  quart  per 
bottle,  the  quarts  and  pints  in  each  case  being  old  wine 
measure. 

In  addition  to  the  above  specific  duty,  there  shall  be  an 
ad  valorem  duty  of  30  per  cent. 

But  any  liquor  imported  under  the  name  of  wine  and 
containing  more  than  40  per  cent  of  spirits  of  the  strength 
of  proof  shall  be  rated  for  duty  as  unenumerated  spirits. 
21 


322  GENERAL  LAWS. 

The  reduotions  provided  f<ir  in  the  reciprocity  schedule 
of  the  law  do  uot  iuclude  wines,  malt  liquors,  spirits,  spirit- 
uous litjuiii's  (ir  iiili<  Ics  ctnitainiiij,'  alrohnl. 

'I'lit'  ()iil\  articles  on  (In-  free  list  arc  tliosc  for  ilit'  us*- 
of  the  "ovci  iior-i;cn<'ral. 


PART  V. 


Statistical  Tables. 


PRODUCTION    OF    WHISKY. 


325 


O   O  7-H   00  05   CO 

o 

05 

CD 

O  '30  Oi   1-1   (?) 

CM 

lo  CO  X 

o 

t—   >0   iXi   O   CO   <» 

CO 

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o 

1-1   <M   00   -t(   X 

OJ 

en  o  ri< 

lO 

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CO 

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^ 

>0   t—   CO 

CD 

lO   00   CO   C?    iC    iO 

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1— t 

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GO   lO   CM   Oi   — 1 

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,— ' 

•sa^B^g  ps'^in^l 

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CO 

r- 

lo  t-  CD  CO  ira 

. — ^. 

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CO   t—   00   O   -H   05 

CO 

00 

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CM 

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o 

t- 

o 

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c3i 

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00 

1^ 

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t-  00   CO 

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r-l   i-H 

rH   1—1    rH   1— I 

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rr, 

C) 

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CO   Oi   O   CO   ^ 

CM 

32   CO   CO 

X 

r*(   -*   o  CO   t-  CC 

rH 

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T-H 

CM    OO    rH    O    Oi 

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rH   X   CO 

in 

CO  'jr  c  T-H  c-i  C'O 

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in 

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rH    tH 

CO  05   »0  1-1  (?)  1-1 

CD 

CO 

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CD  CO   CD 

CD 

t-   lO   CO  CO   <>5  1-1 

T-l 

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05 

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o 

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1-1   lO   >0   CO   CI   o 

t- 

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( — . 

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CO 

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1-1 

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CM 

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t»«                   tc 

c»                   = 



O    rH    IM    CO    -+H    lO 

CO 

r- 

CO 

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00  00   00   00  CO   CO 

or 

00 

CO 

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Ct' 

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35 

00  00  00  CO  00  00 

CO 

CO 

OC' 

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X 

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1— ( 

1— ( 

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rH 

rH    T— 1   rH 

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CO 

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3 

- 

- 

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::  »  - 

:; 

320 


STOCK   IN    BOND. 


•sa^Bis  paiiu.l 


-aassauaaj^ 


•biuiSji  \   l^'»AV 


puniiCiBj^ 


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c>  a^  'A  yj  c:  i~ 

c:  '-C  Si  j-i  T.  ■- 


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FLOOR   STOCKS.  329 

STOCK   ON    HAND,  PnODUCTION,  AND    MOVEMENT   OF  SPIRITS    FOR    FIVE   YEARS. 


The  following  table  shows  the  stock  on  band,  production,  and  moveniont  of  spirits,  other 
than  fruit  brandies,  for  the  fiscal  years  1894, 1895.  189fi,  1897,  and  1898: 


Distilled  Spirits. 

1894 

1895 

1896 

1897 

1898 

Actually    in   warehouse  at 
beginning   of   fiscal    year 
and    in    transit    between 
warehouses 

Produced  during  fiscal  year 

GaUons. 

147.894,694 

89,205,492 

Gallons. 
137,993,078 
81,090,993.9 

Galloiiii. 

138.248,796.2 

86,589.358.5 

Gnllons. 

152,125,495.4 

62.466.129.5 

Gnllmu. 

139.721.504.3 

80.762.229 

Total 

237,100,186 

219,084,071.9 

324,838.154.7 

214.591.624.9 

220,483  733.3 

Withdrawn,   ta.xpald.   dur- 
ing fiscal  year 

87,087,618 
6,114.417 

5.905,073 

74,540,569 
1,312,006.5 

4,982,700.2 

66,877.986.8 
1,190,258.4 

4,644,414.1 

68  661,038,5 
2.091.788.1 

4,117,294 

Withdrawn  for  exportation 
during  fiscal  year 

3,372,864.7 
5,800.914.6 

Withdrawn      for     scientific 
purposes  for  use  of  United 
States,    for     transfer     to 
manufacturing  ware- 
house, destroyed  by  casu- 
alty, allowed  for  loss  by 
leakage  in  warehouses,  etc 

Total 

99.107.108 

80.835.275.7 

72,712,659.3 

74,870,120.6 

67,419.812.2 

Remaining  ki  warehouse  at 
end  of  fiscal  year,  includ- 
ing spirits  in  transit  be- 
tween warehouses 

137,993,078 

138,248,796.2 

152,125,495.4 

139.721.504.3 

133,063,921.1 

SPIRITS   IN   THE   HANDS   OF   WHOLESALE   DEALERS'ANDRECTIFIERS. 

The  quantity  of  domestic  and   foreign  spirits,  respectively,  and  the  aggre- 
gate held  October  1,  each  year  from  1878  to  1898,  both  inclusive,  are  : 


YEAR. 


1878 
1879 
1880 
1881 
1882 
1883 
1884 
1885 
1886 
1887 
1888 
1889 
1890 
1891 
1892 
1893 
1894 
1895 
1896 
1897 
1898 


DOMESTIC. 


Proof  Gallons. 

14,480,393 
13,014,112 
11,666,991 
11,065,611 
11,505,4.34 
13,.345,779 
15,139,715 
14,760,683 
15,523,226 
14,003,833 
14,:341,056 
14,815,703 
15,879,918 
13,915,377 
15,190,886 
18,6:34,971 
.30,321,083 
17,498,572 
14,800,417 
12,416,794 
12,282,987 


FOREIGN. 


Proof  Gallons. 

11,401 
593,506 
626,692 
572,797 
583,992 
575,703 
524,491 
496,109 
5:34,094 
511,126 
487,315 
440,179 
503,277 
490,898 
;366,756 
.359,6:30 
275,062 
282,562 
263,:308 
460,836 
320,730 


Proof  Gallons. 

14,491,794 
13,607,618 
12,293,683 
11,638,408 
12,089,426 
13,921,482 
15,664,206 
15,256,792 
16,0.57,:320 
14,514,959 
14,828,:371 
15,255,882 
16,:38.3,195 
14,406,275 
15,-557,642 
18,994,601 
:30,596,145 
17,781,134 
15,063,725 
12,877,630 
12,603,717 


:!:!(i 


l.li  IK.ICE. 


BALANCE     OF    SPIRITS     IN     DISTILLERY     WAREHOUSES    AT    CLOSE    OF 
EACH     FISCAL    YEAR    FROM     1869     TO     1898. 


Date. 

Quantity, 

Date. 

guantlty. 

Uem.-iliiiiiK  June  SO— 

1  HO*) 

1 

16.685.166  ' 
11,671,886 
6.745.300 
10.103.392 
14,0.')0.148 
15,575.224 
13.179,59r. 
12.595.H.'i0 
13.091,773 
14.088,773 
10.212,470 
31,303,809 
64,048.111 
89,902,045 
80.499.003 

RcmnlnlnK  Juno  30— 

1884 

63  .SOS  551 

ll70      ..                

IHH.-i 

1HH6 

54  724  916 

1871 

58.096.020 

1872 

1HH7 

65  14.1  209 

1873 

18H8 

1874 

1  889 

68  6I2O70 

1876 

1890 

89.721,053 
112.921.4.17 

1876 

1801 

1877 

1892 

1893 

127.590.339 

1878 

147.894,094 

1879 

1H94 

137.993  078 

1880 

1895 

138.24H.790.2 

1881  

1890 

152  125  495  4 

1882 

1897 

139.713.763  9 

1883  

1 898 

133,063.021.1 

LEAKAGE     OR     EVAPORATION      IN        DISTILLERY       WAREHOUSES 
FISCAL    YEARS    FROM    1880    TO    1898. 


FOR 


Year. 


1880 
1881 
1882 
1883 
1884 
1885 
1886 
1887 
1888 
1889 
1890 
1891 
1892 
1893 
1894 
1895 
1896 
1897 
1898 


Toliil  iiii:intlty 
wlthuriiwn. 

[x^ukaeo 
ulliiwi-d. 

I'lTiM'iiiu  ce 
uf  willKl'rl's 

eallont. 

78,109.283 

84.335.9lH) 

80.281.011 

83.291,190 

02.022.593 

a  90,025.782 

b  78..100.767 

70,782.051 

74.391.751 

81.879.458 

88.O0fi.945 

92.701.985 

100.094.159 

108.353.427 

99.lli7.108 

<•  82.681.445.2 

d  73.664,134 

■  74,062,498.8 

/  86,837,485.5 

Oallont. 

75.834 
811.466 
1,231, .336 
2.291,013 
3.858.404 
4,424,314 
1.806.868 
1.833.681 
2.209.327 
3.145.111 
2,932.249 
2.420.256 
3.532.810 
5.072,164 
5.626.803 
3.533.171.1 
2,614.783.6 
3.601.579.2 
4,348,006.3 

096 

.962 
1  633 

2.750 



4.193 
4  866 

2  299 

2  591 

2  969 

3  841 

3  320 

2  609 

3  529 

4.681 

6  677 

4  273 

3  549 

4.689 

5.007 

With 

c 

Wlltl 

« 

wlltl- 

whic 


Ini'liidcs 
Imi'IikJch 

Ini'lndrH 

IiifMiHirs 
li  lrakiiK<' 

ti  IciikttKV 


T.T.Vt.riOi)  Kill  Ions  Htitni|HMl  for  fxpiirt  ii«it  artiiallv  wtilHlruwii. 
2.4'J4.ii'Jl  uitttntis  slatnpcil  fi>ri*\|H>r1  ii<t1  luMii.-tlly  M'llhdrawii. 
2.21f>.4rr2.'J  gallons  traiisfiTrril  U>  ueni'rni  ImiihU>(1   warrliiiusrs  and  on 

will  btt  atlowi'il  (in  final  wltltdrawal. 

7.4iiH.r>lH  ^altons  t ransfrrri'd   to  fienrral  bonded  wuri'ltouscs  and  on 

will  Ih*  ullnwcd   nn  Una!  withdrawal. 

4.nr>H.i)lit  fiallons  t ranvfn-n-d  lo  ^cnornl   bondod   wari'liousos  and  on 

will  Im*  allowr<l  on  final  withdrawal. 

7t>r»,r.l>7.f)  uaMons  iransfi'rrrd   to  Kenoral   Itondod  wan-hon  ;rs  and  on 

will  tH>  allowod  on  flnni  wUlidrnwni. 


REVENUE   RECEIPTS. 


>'>i 
j'>i 


statement  showing  the  total  Internal  Revenue  Receipts  from  Spirits  Distilled 
from  whatever  Materials  at  the  several  different  rates  of  tax,  together  with  the 
quantities  of  the  same  on  which  the  tax  was  paid,  and  the  average  rate  of  tax  per 
gallon  on  the  Aggregate  Quantities  taxed  each  year,  by  fiscal  years,  from  Septem- 
ber I,  1862,  to  June  30,  1898. 


Kates  of 

tax  at 

Ajrgregate 

Aggregate 

Average 

Fiscal  years 

wliich 

ARsres.ate 

AsRrefjat.e 

coilectiiiiis  f(_>r 

quantities 

rate  of 

collec- 

coUeetions  at 

(luaiititiesat 

eacli  fiscal 

for  each  fis- 

ta.x per 

30— 

tn'swere 
made. 

oacla  rate. 

each  rate. 

year. 

cal  year. 

gallon. 

1863 

S  0.20 

$       3,229,990.79 

16,149,954 

5       3,229.990.79 

16,149.954 

50.20 

1864 

.20 
.60 
.20 
.25 

11,372.719.13 

17.059.078.70 

965.705.16 

7,565.41 

56.863,595 

28,431.798 

4,828.525 

30,262 

}    28,431.797.83 

85,295,393 

.33 

1865 

1          .50 

.60 

1.50 

2.00 

.50 

2.980.78 

2.897,115.50 

7.281,187.14 

4,853.153.00 

44,740.70 

.5,961 

4,828,525 

4,854.125 

2.426,576 

89.481 

■    16,007.706.99 

16,973.974 

.9431 

1866 

•J        1.50 

238,759.14 

159,173 

-   29,482,077.99 

14,847,943 

1.9856 

2.00 

29,198,578.15 

14,599.289 

1867 

J        1.00 
1        2.00 

13.069.66 
29.151.339.78 

13.07O 
14,575.670 

{■    29.164,409.34 

14,588,740 

1.9991 

1868 

J        1.00 
I        2.00 
f          .50 
1          .60 
j        2.00 

.50 

158,885.62 
14.131.845.36 
18.787.891.70 

158,886 

7.065.923 

37.575.783 

[    14,290,730.98 

1 

7,224.809 

1.9781 

1869 

14,630,370.60 
265.366.11 
+  51.695  27 

39.245,099.04 

24.383.951 
132,683 

■    33,735,323.68 
39.245,099.04 

62,092,417 

78.490,198 
62,314,628 

.5433 

1870  

78.490.198 

..50. 
.50 

1871 

1872 

1873 

.50 

62.314.628 

31.157.314.15 

.50 

33,117,783.99 

66.235,578 

33,117,788.99 

66,235,578 

.50 

j          .50 

1          .70 

.70 

7,516,835.35 
35.614,229.43 
43.807.093.70 

15,033,671 
50.877,470 
62,581,562 

[-    43.131.064.78 
43,807.093.70 

65,911,141 
62,581.562 

.6544 

.70 

1875 

j          .70 
1          .90 

38,868.838.76 
8,009.099.34 

55,526.912 
8,898,999 

[■    46,877.938.10 

64,425,911 

.7276 

1876 

(          .70 
I           .90 

2,873.264.46 
48.517,225.97 

4,104.664 
53.908.029 

[    51,390,490.43 

58.012,693 

.8858 

1877 

J          .70 
1          .90 

62.159.09 
52,609.132.25 

88.798 
58,454.591 

^    52,671.291.34 

58,543.389 

.8997 

1878 

I          .70 
1          .90 

25,328.53 
45.601,204.53 

36.184 
50,668.005 

|.    45,626,533.06 

50,704,189 

.8999 

1          .50 

15,502.27 

31.005 

1 

1879 

\          .70 

2.767.03 

3,953 

V   47.709.464.24 

53.025,175 

.8998 

(          .90 

47,691,194.94 

52,990,217 

1880 

j          .70 
1          .90 

190.84 
55,918.928.34 

272 
62,132.143 

]-    55,919,119.18 

62.132,415 

.90 

1881 

.70 
1          .90 
1          .70 
(           .90 

1.251.58 

62.212,875.98 

2.17 

64.778,754.80 

1.788 

69,125.418 

3 

71,976,395 

j-    62,214,127.56 
j-    64,778,756.97 

69,127,206 
71,976,398 

.90 

1882 

.90 

1883 

.90 

69.085.856.73 

76.762.063 

69,085.856.73 

76.762.063 
79,616,901 

69.158.025 

.    .90 
.90 

1884 

.90 
j          .70 
1          .90 

.70 
62,242,221.27 

1 
69.158,024 

[    62,242,221.97 

1885 

.90 

1886 

.90 
.90 

63,766.219.61 
60.642.351.66 

70,851.355 
67,380,391 

63.766,219.61 
60.642.351.66 

70.851.355 
67.380,391 

.90 

1887 

.90 

1888        

.90 
.90 
.90 
.90 
.90 
.90 

64.408.937.37 
69.447,175.84 
76,539.002.62 
79.626.093.51 
85,541.209.01 
89.231,300.(15 

71,565.486 
77.163,529 
85.043.336 
88.473.437 
95.(145,787 
99.145,889 

64.408.937.37 
69,447.175.84 
76.539.002.62 
79.626.093.51 
85.541.209.01 
89.231.300.05 

71,565,486 
77,163,529 
85,043,336 
88,473,437 
95.045,787 
99.145,889 

.90 

1889 

.90 

1890  

.90 

1891 

.90 

1892      

.90 

1893 

.90 

1894     

.90 
j          .90 
1        1.10 

79.899,647.52 
37,232,644.32 
37,604.751.69 

8M. 777. 387 
41.369,604 
34.186,138 

79,899,647.52 
[    74.837.396.01 

88,777,387 
75,555,742 

.90 

1895 

.995 

1896 

i          .90 
1       1.10 

4.027.61 
75,323,870.01 

4.475 
68,476,245 

[    75,327,897.62 

68,480,720 

1.10 

1897 

1          .90 
1        1.10 

45.185.80 
76,922,071.11 

50.206 
69,929,156 

|-    76.967,256,91 

69,979,362 

1.0999 

1898 

1.10 

87,741,223.85 

79,764.749 

87,741.223.85 

79,764.749 

1.10 

Total 

1,958,947,120.75 

2,303,417.872 

1,958,947.120.75 

2.303.417,872 

.855 

332 


SPECIAL    TAXES. 


RATES  OF  TAX  ON  SPIRITS  UNDER  THE  DIFFERENT  LAWS  WHIfM    IIWF.    BEEN 

IN  lORCE 


Spirits. 


Spirits  distil  In)   (roni    whatorer    mate- 
rials  

Do 

Spirits  distilled  frnni  whatever  materials 

except  trapes 

Spirits  distilled  from  whatever  iiiaterlnls, 
exeepi  crapi's.  tn  April  I.  IHi'.ri,  .ind 
fn»m  wli;it«*ver  niaterluls.  I'xeept  ap- 
ples,    trapi's.     and     peucbes,      after 

April  1.  IMOS 

Spirits  distilled  from  f;rapes 

IH> 

Spirits  disi  Hied  from  apples  or  poaelies 
Sliirlts  dislllic<l   from    app  es.   crapes,  or 

peaehes 

Spirits  distilled  from  apples  or  peaches... 

Spirits  distilled  frimi  crapi'S 

Spirits  distilled  from  whatever  mate- 
rials  

Do 

Do 

Do 


Tax  per 
gallon. 


10.20 
.60 

l.&O 


2.00 
.2.') 
.50 

1.60 

2.00 
2.(X) 
1.00 

..•iO 
.70 

1.10 


Acts  Impos- 
ing tax. 


July  1.    1R62 
Mar.    7.  1864 

June  30. 1864 


Acts  Kop4>al- 
InK  lax 


Mar.    7.  1H64 
June  30.  1864 


Dec.  22.  1864 


Dec.  22.  isr,4  July  20,  ISGS 
JuneSO.  1MB4  Mar.  3.  I8i">5 
.Mar.  3,  1KU&  July  IS.  1866 
do do 


July  13,  1866 
Mar.  2.  1867 
do 


Mar.  2.  1867 
July  20.  1868 
...  do 


July  20,  isr.M.iune  »'..  IhT'J 
June  G.  IM7J  Mar.  3.  IH75 
Mar.  3.  1875|Aui;.  28. 1894 
Aug.  28. 1894 


Hontkt 
18 

4 


48 

9 

17 

17 

r. 

17 
17 

48 

31 

113 


COMPARATIVE    STATEMENT    OF    MATERIALS   USED  AND    SPIRITS    PRO- 
DUCED   DURING    THE    LAST    TEN    FISCAL    YEARS. 


188!l 

18110 

ISltl 

IHilL'....^ 

IS'.Kt 

lH<.t4 

18<ir> 

18% 

1897..    .. 
1898 

Total 

Ai«ii|;« .... 


Qrain    Used. 


SplrltB     pro 
ductd  from 
grain. 


Biuhelt 

20.!t!K),924  8' 

2.'),20-J.!K)li  107 

2t;,:i47.li41  114 


2»i.4M!l.H2" 

29,0:tO.4O!t 

19,71li,818 

18,0.J7,10' 

18.6;W,618 

13,1.(1,891 

17,2i«),24e 


214,8.'V8,38« 
2I,4«.'>,*12 


112 
12li 

87, 
78, 
82, 
jVI, 
77, 


OaUim». 

887.4.">6 
(ilH.120 
17X.077 
S12.72:t 
.">4."..017 
:i40,897 
172.. -.12 
4.V).15:t 
1. ■.4.877 
44.S,199 


!i:t."t,t!09,0:tl 
9:i.:tr.o.i»o.( 


MolaateB  u$od  SptrtiaproA    Molat$u 
to  produce     duced  jrom'uted  to  pro- 
eptrlta.        molaseee 


Ballon. 


Oallon. 


3.507.00!)  2.642..T22 
4.441.482  3,310,771 
2.,Mtl,382|l,978,4«i8 


10..S40,473  7,9:n,.')61 
3.-.l:!.49l  2,643,W3 


OnUittM. 

1,9.-.I.1(M 

2,1!I8..VIS 

2,:«i8,171 

2,5.'iO,"r.9 

2.77.'-..  7.52 

2,'.i»8.409 

2,219,547 

l,891.:tt6 

1.711.860 

1,772.113 


/turn 
Produced, 


OitlUitut. 

i.47i.irM« 

I.(m7,808 
1.784.312 
1.9.V..3I8 
2.IOf),7fM 
1.84fi.,-.95 
1,777,083 
1.490.228 
1.2iM.I.'i7 
l,.'M0,r46 


22.0:r7.609|  1(1,724.866 
2,203,7601  1,672,486 


Number  of  Different  Kinds  o 

1  Special  Tax  Payers 

Numl>er    of     dilTerent 
kinds  of  specliil  tax  pay- 
ers and   totals  of  ail  for 
the  years  1898-'07. 

Bectlflere. 

Retail  Liquor 
dealers. 

11 

H 

« 
0 

& 
a 

21 

18 

c 

CI 

e 

a 

li 

as 

Is 

6.877 
6.974 

TotJil. 

Fiscal  year  ended  June  30.  '98 
Fiscal  year  ended  June  30,  '97 

1 
1,893  inii.9r,4 

1,694  194,944 

4.40S 
4.S08 

1.H4A 
1.880 

12.071 
11,076 

222.776 
219.840 

OUTAGE   TABLE.  333 

OUTAGE. 

Under  the  provisions  of  the  outage  act  of  March  3,  1899,  the 
foilowins;  outage  is  allowed  on  all  goods  in  bond  prior  to  Jan. 
1,  1899:" 

It  is  to  1)6  noted  that  the  outage  allowed  is  for  seven  years 
only,  while  the  bonding  period  remains  eight  years  as  hereto- 
fore, no  outage  being  allowed  for  the  eighth  year. 

Goods  bonded  since  Jan.  1,  1899,  are  subject  to  the  old  law, 
viz:  outage  allowed  only  on  tirst  four  j^ears  of  the  bonded 
period.     No  outage  for  the  last  four  years. 

Not  to  exceed  1      proof  gallon  for  2  months  or  part  thereof. 


more  ina 

n    t 

Do... 

. . . .  2 

...do... 

...do... 

...  4... 

....do..... 

do.. 

..  6 

Do... 

Ol.,        _ 

, ..do... 

...do... 

...  G.... 

....do 

do.. 

..  8 

Do.... 

,....3     .... 

..do... 

...do... 

...  8..   . 

....do 

do.. 

..10 

Do.... 

,...iiH-.  . 

...do... 

...do... 

...10.... 

....do 

do.. 

.  12 

Do.... 

...A    .... 

...d,.... 
...do... 
...do... 

...do... 
.do  . 

...12.... 

.  .  .1.') 

....do 

do 

do.. 

do.. 

do.. 

15 

Do.... 

....4}4,.... 
...5     .... 

18 

Do 

...do... 

...18.... 

....do 

■'1 

Do.... 

....r>H  ... 

...do... 

...do... 

...21.... 

....do 

do.. 

..24 

Do... 

....6     .... 

...do... 

...do... 

...24.... 

....do..... 

do.. 

..27 

Do.... 

...61^.... 

...do... 

...do.. 

...do... 

...27.... 
....■iO.    . 

...do  .... 
....do 

do.. 

do.. 

SO 

Do... 

....7     .... 

...,lo... 

..:« 

Do 

....8     .... 

...do... 
...do... 

do 

;{;! 

do 

do.. 

do.. 

.,36 
..40 

Do... 

...d,.... 

..36.... 

....do   .... 

Do... 

....8H.... 

...do... 

...do... 

...40.... 

....do 

do.. 

.44 

Do.... 

U 

...do... 

...do... 

...44... 

...do 

do.. 

48 

Do... 

....9]4.... 

..do... 

...do... 

...49.... 

....do 

do.. 

..52 

Do... 

....10   .... 

..do... 

...do... 

...53.... 

....do 

do.. 

..56 

Do... 

....101^... 

...do... 

..do... 

.-..57.... 

....do 

do.. 

..60 

Do... 

....11  .... 

..do... 

...do... 

...61.... 

....do 

do.. 

..64 

Do... 

....UH.. 

...do... 

...do... 

...65.... 

....do 

do.. 

..68 

Do... 

. ..  12  .... 

..do... 

...do... 

...69  ... 

....do 

do.. 

..72 

Do... 

....12^... 

..do... 

...do... 

...73.... 

....do   .... 

do.. 

..76 

Do... 

....13  .... 

..do... 

...do... 

...77.... 

....do 

do.. 

..80 

Do. . . 

....u^A-.. 

..do... 

...do  .. 

...81.... 

....do 

do.. 

..84 

334 


COST  OF   SPIRITS. 


TABLE  SHOWING  COST  OF  SPIRITS  PER  PROOF  6ALL0N  IN  CISTERN  ROOM 

COOPERAGE  NOT  INCLUDED. 

Basis: — Mashing  1,0UU  bushels  per  day;  malt  at  IJc  per  pouiul; 
rye  at  GOc  per  bushel;  corn  at  prices  per  margin;  allowing  two 
per  cent  for  loss  on  grain.  Kxpenses  of  all  kinds  !?14o  per  day, 
including  repairs.  Allowing  for  the  sale  of  slop  at  seven  cents 
per    bushel  iind  liran  at  lifty  cents  per  hundred  weight: 

•■g"T-FT  .1-1    FEXl    EtrS^CXTT. 


PHICC  PER 

4  OAL 

4.60 

4  eo     4.70 

4.80 

PRICE  PER 

4  OAL 

4.50 

4.eo 

4.70 

4.  so 

BUSHEL 

OALS 

UALS    OALS 

OALS 

BUSHEL 

OALS 

OALS 

OALS 

GALS 

CORN. 

COST 
Ctn. 

COST 

COST    COST 

COST 

CORN. 

COST 
Ct: 

COST 

COST 

COST 
Ctt. 

COST 

CmU. 

Ct». 

Ctt. 

ct$. 

CU. 

CtnU. 

CU. 

Ct: 

Ct: 

.25      .... 

10.30 

9.15 

8.95 

8.76 

8.58 

.41       .... 

14.03 

.49 

.2:? 

.<« 

.72 

.25^.... 

.41 

.25 

9.05 

.86 

.68 

.41 J^.... 

.15 

.60 

.:« 

12.06 

.82 

.26      .... 

.M 

.;)(; 

.16 

.96 

.78 

.42     .... 

.27 

.70 

.44 

.16 

.92 

.26>i  .... 

.64 

.46 

.26 

9.06 

.88 

.42K...- 

.40 

.81 

.54 

.26 

12.01 

.27      .... 

.76 

.50 

.:16      .16 

.98 

.43      .... 

.Xi 

.91 

.64 

.36 

.11 

.21H  ■■■■ 

.87 

.67 

.46 

.26 

9.07 

.43K  •  •  •  • 

.65 

13.02 

.74 

.46 

.21 

.28      .... 

.!«l 

.77 

.57 

.36 

.17 

.44      .... 

.77 

.12 

.85 

.56 

.31 

.28^.... 

11.10 

.88 

.67 

.46 

.27 

.44  Ji.... 

.89 

.23 

.95 

.66 

.41 

.2!)      .... 

.22 

.98 

.77 

.56 

.37 

.45      .... 

15.00 

.a? 

13.ai 

.76 

.50 

.29H..-- 

.;m 

10.09 

.87 

.66 

.47 

.4bH.... 

.12 

.44 

.16 

.87 

.»» 

.30     .... 

.4.-, 

.19 

.98 

.76 

.56 

.46      .... 

.24 

.54 

26 

.97 

.70 

.30M  •  •  ■ . 

.57 

.30 

10.08 

.86 

.66 

.46^.... 

.36 

.65 

.m 

13.07 

.80 

.31     

.69 

.40 

.18 

.96 

.76 

.47      .... 

.44 

.75 

.47 

.17 

.90 

.31%.... 

.81 

.51 

.28 

10.06 

.86 

.41H.... 

.56 

.86 

.57 

.28 

13.00 

.32      .... 

.93 

.61 

.39 

.16 

.96 

.48     .... 

.68 

.96 

.67 

.38 

.10 

.32^.... 

12.05 

.72 

.49 

.26 

10.05 

.48K.... 

.80 

14.07 

.78 

.48 

.20 

.Xi     .... 

.17 

.82 

.59 

.36 

.15 

.49      .... 

.92 

.17 

.88 

.58 

.30 

.Si}4.... 

.2!) 

.93 

.69 

.46 

.25 

.49J^.... 

16.04 

.28 

.98 

.68 

.40 

.34      .... 

.41 

ll.o:! 

.80 

.56 

.*5 

.50     .... 

.16 

.39 

14.09 

.78 

.50 

.■M%  .... 

.5;} 

.14 

.90 

.66 

.44 

.50>^.... 

.28 

.50 

.19 

.88 

.60 

.35      .... 

.65 

.24 

11.00 

.76 

.54 

.51 

.40 

.60 

.29 

.98 

.70 

.35^.... 

.77 

.34 

.10 

.86 

.64 

.51  >^.... 

.52 

.71 

.40 

14.09 

.80 

.:i«     .... 

.88 

.44 

.21 

.96 

.74 

;-,<) 

.64 

.82 

.M 

.19 

.90 

.m%.. 

.(H) 

.55 

.:fl 

11.116 

.84 

:52h""-' 

.77 

.9A 

.60 

.29 

14.00 

.37      .... 

13.10 

.(>5 

.41 

.16 

.93 

..53     .... 

.M9 

15.03 

.71 

.39 

.10 

.-.ilH---- 

.21 

.76 

.51 

.26 

11.03 

.5:?^.... 

17.01 

.14 

.81 

.49 

:20 

.38      .... 

.32 

.86 

.62 

.;!6 

.13 

.54      .... 

.13 

.2;{ 

.91 

.59 

.:w 

.:{8M .... 

.*( 

.St7 

.72 

.46 

.23 

.b4%.... 

.25 

.:» 

15.02 

.69 

.40 

.3«      .... 

.54 

12.07 

.82 

..56 

.:tt 

.56      .... 

.37 

.45 

.12 

.79 

.50 

.:{9^ .... 

.65 

.18 

.92 

.66 

.43 

.5.5}^.... 

.49 

.r>6 

.2.3 

.89 

.60 

.40      .... 

.77 

.28 

12.a3 

.76 

.52 

.56      .... 

.62 

.66 

.:«{ 

15.00 

.69 

.4««.... 

.90 

.39 

.13 

.86 

.62 

.56H.... 

17.75 

15.77 

15.44 

15.11 

14.80 

The  al)ovo  is  figured  on  the  following  furnish: 

Corn 4S,788  llw. 

Malt «,«>12  Ihs. 

Rye ^  1,'Jt'O  lbs. 

Total StNOOti^TbH.      1,0(10  bu 

For  cooperage  add    IJc   per   proof  gallon  for  spirits,  lUU  per 
cent.,    and  ."^Ic  per  proof  giilloii  for  spirits    1""  per  cenl. 


COMPARATIVE    VALUES. 


335 


TABLE    SHOWING     THE      COMPARATIVE      VALUE      OF     SPIRITS 
AND    ALCOHOL. 


This  table  shows  at  a  glance  the  corresponding  prices  of  spirits,  100  per  ct. 
proof,  as  compared  with  the  prices  of  alcohol,  188  and  190  per  ct.  proof  in  bond, 
and  also  tax  paid. 

Under  rubic  marked  "A,"  is  the  price  given  per  wine  gallon  of  spirits,  100 
per  ct.  proof,  including  tax  paid  81.10  per  gallon. 

Rubic  "B,"  represents  the  corresponding  short  price,  in  bond,  of  alcohol  188 
per  ct.  proof  gallon. 

Rubic  •'C,"  represents  the  corresponding  price  of  alcohol  188  per  ct.  proof  tax 
paid  SI. 10  per  gallon. 

Rubic  "D, "  represents  the  corresponding  price  of  alcohol  190  per  ct.  proof, 

tax  paid  SI. 10  per  gallon. 


Tax  Paid 

BOND. 

188° 

TAX  PAID. 

Taj  Paid 
Proof  Galloa. 

BOND. 

188° 

TAX  PAID. 

ProofGallon. 

1880 

190° 

188° 

198° 

A 

B 

C 

D 

A 

B 

C 

D 

120 

18S 

2.256 

2.280 

130 

37H 

2.444 

2.470 

120« 

19M 

2.261 

2.284 

130« 

38 

2.449 

2.475 

120W 

199^ 

2.265 

2.289 

130/, 

38/, 

2.453 

2.479 

120^ 

20  « 

2.270 

2.294 

1305ii 

39 

2.458 

2.484 

121 

20=K 

2.275 

2.299 

131 

39!4 

2.462 

2.489 

121K 

21« 

2.279 

2.304 

131M 

40 

2.467 

2.494 

121V4 

21H 

2.284 

2.208 

131/, 

40/, 

2.472 

2.498 

121K 

22H 

2.289 

2.313 

131Ji 

40»£ 

2.477 

2.503 

122 

22H 

2.294 

2.318 

132 

41 H 

2.482 

2.508 

1225i 

23 

2.298 

2.323 

132M 

41K 

2.486 

2.513 

122V4 

23H 

2.303 

2.327 

132/, 

42/, 

2.491 

2.517 

122« 

24 

2,308 

2.332 

1325i£ 

42y 

2.496 

2.522 

123 

24H 

2.312 

2  337 

133 

43M 

2.500 

2.527 

123M 

245!i 

2.317 

2.342 

133^ 

43K 

2.505 

2.532 

123/1 

25« 

2.322 

2.346 

133/, 

44  •< 

2.510 

2.537 

123-Si 

2b% 

2.326 

2.351 

133?.! 

44^i 

2.514 

2.541 

124 

26M 

2.331 

2.356 

134 

45'i 

2.519 

2.546 

124M 

26!^ 

2.336 

2.361 

134  "4 

45/, 

2.524 

2.551 

124'/2 

27  M 

2.340 

2.365 

134/, 

46 

2.529 

2.555 

124« 

27% 

2.345 

2.370 

1349i 

40/, 

2.533 

2.560 

125 

28  ■< 

2.350 

2.375 

135 

47 

2.538 

2:565 

125M 

28=^ 

2.355 

2.380 

135U 

47/, 

2.542 

2.570 

125'/a 

29« 

2.359 

2.385 

135^ 

48 

2.547 

2.574 

1253i 

295^ 

2.364 

2,389 

135Ji 

48/, 

2.552 

2.579 

126 

30 

2.369 

2.394 

136 

48 '8 

2.557 

2.584 

126K 

30'/, 

2.373 

2.399 

136U 

49/, 

2.562 

2.589 

126'/2 

31 

2.378 

2.403 

136/, 

49M 

2.566 

2.594 

126?i 

31'/2 

2.383 

2.408    • 

1369i 

50  >i 

2.571 

2.598 

127 

32 

2.388 

2.413 

137 

503li 

2.576 

2.603 

127M 

82/, 

2.392 

2.418 

137M 

61M 

2.580 

2.608 

127/, 

33 

2.397 

2.422 

137/, 

61« 

2.585 

2.612 

127=!i 

33^ 

2.402 

2.427 

1375i 

62  H 

2.590 

2.017 

128 

335i 

2.406 

2.432 

138 

52/, 

2.594 

2.622 

128!^ 

S4H 

2.411 

2.437 

138M 

53 

2.600 

2.627 

128'/, 

3i% 

2.416 

2.441 

138/, 

53/, 

2.604 

2.631 

1289K 

35!^ 

2.420 

2.446 

13H« 

54 

2.608 

2.636 

129 

35^ 

2.425 

2.451 

139 

54H 

2  613 

2.641 

129>i 

36!4 

2.430 

2.4.56 

139Li 

55 

2.618 

2.646 

129V4 

363i 

2.435 

2.460 

139/, 

55/, 

2.623 

2.650 

129X 

87H 

2.439 

2.465 

139-Si 

56 

2.627 

2.655 

330  REDUCTION   OF   PROOF. 

METHOD    FOR 

ASCERTAINING    THE     QUANTITY    OF     WATER    REQUIRED    FOR    THE    RE- 
DUCTION   OF    PROOF. 

The  rule  for  accurately  reducinoj  the  strength  of  liijuors  by 
a  definite  amount  is  as  follows: 

Divide  the  alcohol  in  the  i;iven  strength  b}'  the  alcohol  in 
the  required  strength,  luiiltiply  the  (luotient  by  the  water  in  the 
required  strength,  and  8ui)tract  the  water  in  the  given  from  the 
product.  The  remainder  is  the  number  of  gallons  of  water  to 
be  added  to  loo  gallons  of  liquor  of  the  given  strength  to  pro- 
duce a  liipior  of  the  recpiired  strength.  Having  found  the  re- 
(juired  quantity  of  water  to  be  added  for  100  gallons,  take  a 
proportionate  amount  for  a  less  (piantity. 

ExAMi'LE. — It  is  re(iuirc<i  to  reduce  45  gallons  of  liquor  of 
109  per  cent,  to  100  per  cent,  or  proof;  loO  i)er  cent,  proof 
spirits  contains  50.0  parts  absolute  alcohol,  at  GO  degrees  tem- 
erature  and  53.71  parts  water. 

Alcohol  in  109  per  cent 54.50 

Divided  l)y  alcohol  in  lOOperct.  50.00:— 54.50-:-50.00  1.09 
Multiply  l)y  water  in  lnu  per  cent 53.71 


58.54 
Subtract  water  in  109  per  cent 49.22 


Total 9.32 

Gallons  water  for  100  gallons  of  spirits,  9.32;  or  .93  for 
10  gallons.  Multiply  the  amount  of  water  for  10  gallons  by 
the  number  of  gallons  to  be  reduceil — viz.:  45;  result,  41. S  gal- 
lons of  water  to  be  added.  To  carry  this  rule  into  successful 
practice,  however,  involves  the  necessity  of  knowing  the  resj>ec- 
tive  volumes  of  alcohol  and  water  at  diirerent  proofs,  which  the 
following  table  will  show,  from  100  per  cent,  to    lli»   per  cent.: 

Per  Cent.      Alcohol.  Water.  Per  Cent.        Alcohol.  Water. 

100 50.00  53.71  lOG 53.00  50.73 

101 50.50  63. 'Jl  107 53.50  50.23 

102 51.00  52.72  108 54.00  49.73 

103 51.50  52.22  109 54.50  49.22 

104 52.00  51.72  lln 55.00  48.72 

105 52.50  51.22 

A  siMiM.K  Kii.K,  however,  which  will  answer  all  practical 
purjwses,  is  to  multiply  present  wine  gallons  by  the  present 
proof,  which  will  give  the  present   proof  gallons.     Then  multi 


PROOF    AND    MEASURE.  337 

ply  present  wine  gallons  by  proof  to  which  it  is  to  be  reduced. 
Deduct  the  last  proof  gallons  found  from  the  first  proof  gallons 
found.     The  difference  will  be  the  amount  of  water  to  be  added. 

EXAMPLE. 

109x45 49.05 

100x45 45.00 

Gallons  of  water  to  add 4. 05 

By  the  first-mentioned  rule  the  water  was  found  to  be  4.18, 
but  this  is  on  account  of  the  fractions  being  carried  out.  Dis- 
carding the  fraction,  the  result  will  be  the  same  as  the  above, 
viz.:  9x45=4.05. 

TABLE     SHOWING     HOW      TO     CALCULATE 

GIVEN      PROOF     TO     ITS     RELATIVE     MEASURE 

IN     WEIGHT. 


03iTE      rO-WXTID      OS- 


100 

proof 

whisky  is 

.1285  wi 

ne  gal. 

95 

.1278  ' 

90 

.1272  ' 

85 

.1266   ' 

SO 

.1261   ' 

75 

.1256   ' 

70 

.1251   ' 

65 

.1247  ' 

60 

.1243  ' 

55 

.1240   ' 

105 

.1291   ' 

110 

.1299   ' 

160 

.1389   < 

175 

.1426   ' 

180 

.1439  ' 

188 

.1464  < 

iiross  weig^ht 430 — 90  proof  whisky. 

Tare 62 


Weight  of  Whisky 368 

.1272 


736 
2576 
736 
368 

46.80MS 


^Q  81_wlne  gsls. 
X  90  Proof. 


^2  13  proof  gall. 


338 


HYDROMETER    TABLE. 


Hydrometers. 

Ilfllild. 

C.  8.  Iitenil 

'nirf,  Germuj 

Eaelaid, 

1.  f:  lllrnil 

fntit.  Gtraii; 

SjkM. 

BeieDie. 

G>];-Uiuc. 

Sjket. 

Bneiic 

lii)-Litu(. 

Under  proof. 

frhU.  proof. 

Almve  proof 

11 

100 

50 

76 

200 

100 

13 

98 

49 

73 

198 

99 

U 

96 

48 

71 

196 

98 

16 

94 

47 

70 

194 

97 

18 

93 

46 

68 

192 

96 

20 

90 

i->        1 

66 

190 

i>5 

21 

8b 

44 

65 

Aire  188  kol 

94 

23 

86 

43 

63 

^6 

9:) 

25 

84 

42 

61 

184 

92 

27 

82 

41 

69 

182 

91 

29 

80 

40 

58 

180 

90 

30 

78 

39 

56 

178 

89 

32 

76 

38 

54 

176 

88 

34 

74 

37 

1          53 

174 

87 

36 

72 

36 

51 

172 

86 

88 

70 

:« 

49 

170 

85 

39 

68 

34 

48 

168 

84 

41 

66 

m 

46 

166 

83 

43 

64 

32 

44 

164 

82 

45 

62 

31 

42 

162 

81 

46 

60 

30 

41 

160 

80 

48 

58 

29 

39 

168 

79 

50 

66 

2H 

37 

166 

78 

52 

54 

27 

;»6 

l.Vl 

77 

54 

52 

•>l) 

:M 

162 

76 

56 

50 

■s, 

32 

I.'.0 

75 

67 

48 

■M 

31 

US 

74 

59 

46 

2;t 

29 

H(i 

73 

61 

44 

22 

27 

H4 

72 

6.} 

42 

•21 

26 

H2 

71 

64 

40 

20 

24 

140 

70 

66 

.•w 

19 

•>o 

138 

69 

68 

36 

18 

id 

i:!6 

68 

70 

34 

17 

19 

1.34 

67 

71 

32 

IK 

I          17 

132 

66 

73 

30 

15 

15 

130 

65 

75 

28 

14 

14 

128 

64 

77 

26 

13 

13 

126 

63 

79 

24 

12 

10 

124 

62 

80 

22 

11 

9 

122 

61 

82 

20 

10 

7 

120 

60 

84 

18 

9 

1            •'> 

118 

59 

86 

16 

8 

3 

116 

58 

88 

14 

7 

2 

114 

57 

89 

12 

6 

Bug.  proof. 

112 

56 

91 

10 

5 

2 

no 

56 

93 

8 

4 

4 

108 

54 

95 

6 

3 

5 

106 

53 

96 

4 

2 

7 

104 

52 

98 

2 

1 

9 

102 

61 

Water. 

Water. 

Water 

sriRfTS  nxroRTEP.  339 

The  Different  Alcoholometers. 

The  following  is  a  table  comparing  the  different  Alcoholometers 
oaed  in  France,  England  and  the  United  States: 


FRANCE. 

ENGLAND, 

FRANCE. 

ENGLAND. 

Gay- 

Ameri- 

Gay- 

Cartier. 

Lussac. 
Cente- 
simal. 

can 
Instru- 
ment. 

Slkes. 

Cartier. 

Liissac. 
Cente- 
simal. 

American 
Instrument. 

Sikcs. 

44 

100 

100 

75 

60 

20 

7 

43 

99 

98 

73 

59 

18 

5 

42 

98 

96 

71 

23 

58 

16 

3 

41 

97 

94 

70 

57 

14 

2 

96 

92 

68 

22 

56 

,.  ) 

English 

40 

95 

90 

66 

Proof. 

39 

94 

88 

65 

55 

10 

2 

93 

86 

63 

54 

8 

4 

38 

92 

84 

61 

21 

53 

6 

5 

91 

82 

59 

52 

4 

7 

37 

90 

80 

58 

51 

2 

9 

89 

78 

56 

20 

50 

American 

[ ''  i 

36 

88 

76 

54 

Proof. 

87 

74 

53 

49 

2 

13     1 

35 

86 

72 

51 

19 

48 

4  . 

16     1 

85 

70 

49 

47 

6"3 

34 

84 
83 

68^ 
66  0 

48^ 
46  0 

46 
45 

82 

10a 

18       B 

20    -^ 

33 

82 

6-1 1 

442 

18 

44 

12^ 

21 

81 

62  S" 

42^ 

43 

14° 

23 

32 

80 

60  > 

41 1 

42 

16^ 

25 

79 

585 

39.§ 

41 

18 

27 

31 

78 

56  =« 

37  cS 

40 

20 

29 

77 

54 

36 

17 

39 

22 

30 

30 

76 

52 

34 

38 

24 

32 

75 

50 

32 

37 

26 

34 

29 

74 

48 

31 

36 

28 

36 

73 

46 

29 

16 

35 

30 

38 

28 

72 

44 

27 

34 

32 

39 

71 

42 

26 

33 

34 

41 

27 

70 

40 

24 

32 

36 

43 

69 

38 

22 

31 

38 

45 

68 

36 

20 

15 

30 

40 

46 

26 

67 

34 

19 

29 

42 

48  ■ 

66 

32 

17 

28 

44 

50 

25 

65 

30 

15 

27 

46 

52 

64 

28 

14 

26 

48 

54 

63 

26 

13 

25 

50 

56 

62 

24 

10 

24 

61 

22 

9 

SPIRITS    EXPORTED. 


Year. 

Taxable 
proof  ?als. 
exported. 

Percent- 
of  pro- 
duction. 

Year. 

Taxable 

proof  gals. 

exported. 

Percent- 
of  pro- 
duction. 

l'<89 

1890 

2..5!)0,235 

1.3H7.72H 
1,676,395 
3,218.787 

2  8nt 

1.2.it 
1.44t 
2.80t 
2.14t 

1894 

1895  

6.114,417 
l,:^12,O06  .'i 

I.190,2r,.s.4 
2,091,788.1 
3,372,864.7 

6.85t 
1.64t 

1891   

1896 

1897 

1  37t 

1892 

3.25t 

1893 

3,762,2:31 

1898 

4,18t 

340 


MALT   LIQUOR   PRODUCTION. 


i    >^ 


C         >. 


e 

00 


o 

00 

ao 


9 
X 


-tox 


xc« 


(DCO 


ot-x 


0)00) 

ct*x 


« tO  '^  lO 

xxt*« 


o  «  ©  o»  ^n 


t*c  I  -ro-rt-coxx-r^ct-xrtoo 

01  --*c  i"c*  x'  -f  «*  c't^'  — "  n  c'  n  t^  «  c*  x' 
o«x  —  xwcct^wOrt'----^     ■* 


■  o  r.  r  »-  ^-  X  r  ■^  n 

•  C^^C  I  OC '^  X  — o 

■CJtct*«eo^ncs»o 


«    I-  :-^    CI 


--x-ff««-'««(C«Tecce5-"i'-xn    .t*c>r-^t*^osx^o^ff^ 
f-rx'ir;  tr5 1'-'-f  t^  -i-Ctc  -r -r  x'rt  cs* tr;  t«"c<    '«' VoJ  V—  •-•C  *  x 

-N»sxo«';r  —  3)C«ct«p:c<o     ■*    -fO^^CJeccct^x 


irtr-L*OTl»S0IXO»3«05t05»30i 


0«r*c-rcic^xc«- 

wccTt^i'-t-ocix-rtiTi-r  —  ■—  ^.  ':n  —  «P3c»3P3"Tww»w 

t3^'JTCIft-l-0'— WeCt^f  —  T— •'—       XCT0*«0S<CO_«^'^ 

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(J)XXC*T»t-f^C'-"*'-««C*^     o     xw«     .-•»-  — wc 


II 


MALT   LIQUOR   PRODUCTION. 


341 


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.'U2 


MALT   LIQUOR   REVENUE. 


MALT      LIQUORS. 

Statement  showing  the  Internjil  revenue  receipts  from  malt  liquors  at  $1  00 
per  barrel,  at  60  cents  per  barrel  and  at  $2  per  barrel,  together  with  the  quantities 
01  the  same  on  which  tax  Is  paid  during  each  fiscal  year,  from  Sept.  I,  IS62  to 
June  30.  1898. 


Fiscal  years 

ended 

June  30— 


1B63.. 


1864 

1865 

1866 

1807 

1H68 

1869...  . 

1870 

1871 

1M72 

1M73 

1H74 

1M75 

1H76 

1N77 

1878 

1879 

1880 

1M81 

1882 

1883 

1884 

1885.    ... 

1886 

1887 

1888 

1889 

1890 

1891 

1892 

1893 

1894 

1895 

1896 

1897.  ... 


1898.. 


Total. 


Rat«sof 
tax  at 
wlilch 
collec- 
tions 
were 
made. 


AKKroitiile         AifKri-iiiite  I 
colluctlons  nt  (|uuntltlt*>ut 


eiicli  rute. 


each  rate. 


1.00 
.60 
.60 

1.00 

i.ool 

HA), 
l.OO 
l.OOl 
l.OO 
l.UO 
l.OO 
1.00 

1.00 

1.00 
1.00 
1.00 
l.OO 
I.IKI 

1.00 

1.00 
l.OO 
l.tK) 
1.00 
I.IM) 
l.OO 
l.tXI 
1.00 
1.0(1 
1,01) 
l.OO 
l.(Xi 
l.oo! 
1.00 

1.00 
l.OO 
1.00 
1.00 
1.00 
2.00 


1885 

ti72 

1.376 

M47 
3.057, 
5.11.'), 
5.81 'J, 

5.r.H.-). 
G.Hi-.r,. 

6.1  IM 1 . 
7.1.-)' I. 

S.OO'J, 
8.9111, 

8.NHII, 

8,74:). 

y.  I  :>'■>. 

9,074 

9.47:1. 

10.J7II, 

12,:i4i\, 

13,j:l7, 

is.r.Mii, 
ir>.4Ji>, 

17. .173, 
17,747, 
19.1. I? 
21.3«7 
2-2.H-_".l 
23. JS.'.. 
2.'i.4it4, 
2H.I'.PJ, 
2'.l.4:ll, 
31.!Ji;2, 
30.H34, 
31.044, 
33,139, 
31,841, 
84,4HO, 
4,404. 


271.88 
Mil. 53 
.4'Jl.r.' 
,22H.61 
181.06 
140.49, 
345.491 
r,i;3.70 
4iHl.'.),'i 
■)20 .54 
r4ll.JO 
'.Mi',1.72 
M'_>:).H3 

S'J'J.C.S 

744. f,2 
r,75.'.)r. 
ItO-xilS 
;)r.o.70 
:).-)j.M3 

077. 26 
7oo.c,3 
•  ',7.1.54 
o.Vi.U 
722.MM 
000.11 
til2.H7 
411.79 
'J02.!M1 

sc,3.94 
7!IM.,50 
327.69 

4;tM.oc. 

743,15 
I.74.01 

;to4.N4 

141.10 
3i;2.4ll 
524.23 
627.40 


Barnlt. 

885,272 
1.121,353 
2,294,152 

H47.229 
3.657,  IMI 
5.115,140 
0.207.402 
6. 146.1.1.3 
li.342.0f)j 
6,574,617 

7,74o.'.;t;o 
M.i;5;).427 

9.633.323 
i),6oo,My7 
9,452.697 
9.U02.352 
9.8111.060 
10,241,471 
11.103.0M4 
13,347.111 
l,.311,OJM 
16,!l.')'_'.OH5 
17.757.M92 
lM.99N.61y 
19.18.5. 953 
2o,710.'.)33 
23. 121, ,526 
24.6H0.219 
2.5.119,M53 
27..5r.l,!»44 
30,47M.192 
31,H17.M36 
34.5.54.317 
33.334.7H3 
33,561,411 
S5,826,onH 
34,423.094 
35,112,426 
2,380.HM0 


Aiirifroirale 

Collec'tliiiiH  for 

each  fiscal 

year. 


\%  1,558,083,41 


2,223, 

3.657. 

5.115, 

5.  Ml  9, 

5,6K.5, 

5.f«66, 

6.0H1 

7.159, 

H.IK)9. 

W.'Jlo, 

H.HHO, 

M.743. 

9, 1 59, 

9.074. 

9.473, 

10.270, 

12.341'., 

13.'J37, 

Ifi.i'.HO, 

16.4'.'6. 

17.573, 

17.747. 

19,157. 

21,3h7. 

2'2,h29 

23.235, 

25.4!I4. 

2N.1',12. 

29.431 

31.9c;2 

3(1.h34. 

31.044 

33.139 

31.M41, 

38,886, 


719.73 

181.06 
140.49 
345.49J 
663.70 
,4(K).9H 
,520.54' 
740.20 
969.72 
,823. M3 
,K29.6m 
,744.62 
675.95 
,305.93 
,36(1.70 
,352  H3 
(177.26 
70O.63 
('.7H.54 
(150.11 
,722.88 

(HMl.Il 

612.87 
411.79 
202.90 
H63.94 
79H.50 
327.69 
49H.06 
743.15 
674.01 
304. H4 
141.10 
362.40 

151.63 


AcKreeato  quantities  Id 
iiarn-U  uud  their  equiva- 
lents In  (gallons  for 
each  fiscal  year. 


Barrtli. 
2,006,625 

3.141.381 

3,657,181 

5,115.140 

6,207,402 

6.146.663 

6.342.055 

6,574.617 

7.740,260 

8,659.427 

9.633.323 

9.600.897 

9.452,697 

9.902.352 

9,810,06(1 

10,241,471 

11.103.(W4 

13,347,111 

14.311,02H 

1 6.952.  OH5 

1 7,757. H92 

1M,99M,619 

19,1«5,953 

20,710,933 

23,121.526 

24,6M0.219 

25,119.H53 

27. ,561, 944 

3o,47H,l;i2 

31,817,H3i'. 

34,554.317 

33,334.7H3 

33,5(11,411 

3.5,H26,(V.lH 

34,423,  194 

37,493.306 


576,137,187.27,  618,670.835    576.137.187.27  618,570.835   19.175,695.886 


ealloi>$. 
62.206.375 


97, 

113 

15H, 
192 
190, 
196, 
20s 
23'.i 
2i'.i 

297, 
293 
3(K;, 
304, 
317. 
344, 
413, 
443 
5'J5, 
55(1, 

5MH, 

594, 

642, 

716, 

765 

77H, 

M54, 

944 

9M6 

1,071 

1.033, 

1,040, 

1.110, 

1,067. 


382,811 

372.611 
569,340 
499.462 
546.553 
.603,705 
813,127 

'.l4H.(HVO 
44'J.237 
(.33.013 
(i97,wi7 
033,6(I7 
972,912 
in.MC.O 
4H5.601 
195.604 
.760.441 
,(>41.S(.H 
514.635 
494,652 
957, 1H9 
764,543 
03m,923 
76)7, 3(K". 
086,7H9 
716.443 
420.264 
H23.9.52 
:352.916 
.1M3.K27 
37H.273 
403,741 

(".0'.I.O3H 
115,'.>14 


1,182.292.486 


INTERNAL    REVENUE    FROM    ALL    SOURCES    RECEIPTS    FOR     THE    PAST 
TEN    FISCAL    YEARS. 

FiHCiil  year  ended — 

JiincTO.  I«t8 $170,866,819.;J6 

.lunu  :W.  1H97 146,C19,:.9:1.47 

.Iiine :»,  IHiMl 14fi.x;t(t,61,''..66 

.lune  :«).  189.') I4;t.LMfi.0"7.7.5 

.Iiine  :iO.  IHiM 147,lf>.'<,44!i.70 

.l(inc  ;iO,  IHlllt 101 ,004,!».'<9,<17 

,Iin(e  :t0,  1  MiCJ l.'-);!.H,',7.,>«4.H.') 

,li M),  iHltl 146,0:t.'.,41.').97 

.lune  :«.  1890 142,.Mt4,6!»6.,-)7 

June  :»,  1389 13O,.^94,4;{4.20 


PART  VI. 


Questions  and  Answers 


AND 


General  Ineormation. 


CHAPTER     I. 


QUESTIONS    AND    ANSWERS  ON  PRACTICAL 
BUSINESS  MATTERS. 


May  the  nnmo  'TUstiUery  Company"  bo  iisoil  on  sisn  l)y  (■(nuimny  not 
ilistilliug? 

How   is   sour   mash   distilled? 

Alay  iH'tail  dealers  mix   liiiuorsV 

Wiiat  j)o\vei'  has  Coniii-css  in  proliiliiting  li(jnor  trallicV 

Liahility  of  carrier  lor  damage  to  goo<ls  iu  shipment. 

JJo  the  words  ■interest  and  charges"  iu  a  wareliouse  receipt  cover 
a  purchase  clause? 

Does  air  iminove  (luality  of  whiskyV 

Diflercucc  between  license  and  mulct  tax. 

Can  lax  on  goods  in  bond  destroyed  by  lire  be  enforced'.' 

Is  wholesale  tax  based  upon  proof  gallons  or  wine  gallons'.' 

On  construction  of  shipping  under  false  name. 

Has  dealer  to  give  bond  if  goods  are  made  under  his  name'.' 

Is  new  special  tax  required  after  dissolution  of  partnership'/ 

J.iability  of  express  company  in  a  prohibition  state. 

Assignee  may  sell  stock  under  his  assignor's  special  tax. 

Cat)  vintner  sell  his  produce  without  special  tax'/ 

Must  wine  bottles  be  stamped? 

Jlust  wine  bottles  and  jugs  be  stamped? 

What  is  dividing  date  between  fall  and  spring  inspection? 

Is  seller  obliged  to  notify  buyer  goods  are  uninsured';     " 

Who  is  lialile  for  storage? 

Liability  for  si>ecial  tax  on  sale  of  whisk.v  in  bond. 

iSIust  buyer  or  seller  pay  dray  age? 

Can  retailer  put  up  sign  as  wholesale  dealer? 

How  is  tax  on  reimported  whisky  determined? 

Liability  of  salesman  to  special  tax. 

Can  tax-paid  whisky  remain  in  bonded  warehouse? 

Can  part  of  barrel  be  retransferred  from  retail  to  wholesale  dealer? 

Must  capacity  of  barrel  and  proof  be  put  on  bung  stave  when  goods  are 
shipped? 

Can  reimported  whisky  be  reganged  in  custom  house? 

On  correction  of  volume. 

What  quantity  can  retailer  sell  of  diffeient   kinds  al   one  time? 

On  restamping  of  packages. 

^^'lIMl   quantity  of  lliiuor  re(|uires  reetilier's  stamp? 

345 


::i(!  QUESTIONS   AND   ANSWERS. 

Is  rcvfiiiii'  stamp  rtMiiiircil  on  iiiiy  (|u:intii.v  loss  than  live  wine  gallons? 

(Ill  ivlllliu);  twostaiiip  ami  iiiic-suimp  whiskies. 

Kii  i'>(iiu-iii^  priior  to  original  iiispt'ctiuu. 

Call  ri'itllicf's  stamp  In-  c-haiiKcil  for  wlioU-sale  stamp? 

Call  I'aiTcls  lif  ri'lilli-il  ami  liow  to  filter  on  Form  .VJ. 

(.•(laiiill.v  dl'  pcai'lii-s  r<M|iiir<'(l  to  produce  a  ;:alloii  of  liraudy. 

Stamps   in   rilatioii   to  prune  Juiee. 

Onta^re  on  riMiiiported  (loniestie  whlskej. 

Inillaua  slate  tax. 

Seale  for  remuneration  of  salesmen. 

n.'tfen  points  on  keeping  Korin  Wl. 

MAY  THE  NAME   "DISTILLERY  COMPANY"  BE  USED  ON  SIGN 
BY  COMPANY    NOT   DISTILLING?— 

(ji  i;si'i(>.\. 
Our  IiitciiKil  Ki'VC'iitie  ("olh'ftof  (leiiiaiHls  tliat  \vc  rfiiuivc 
fftiiii  otir  til  III  iijimc  on  llic  fioiit  of  oiif  luiililiii;;  tlie  words 
"Distilk'rv  < 'oiii|)aiiv."  rlaiiiiiii}.'  that  it  is  coiilrarv  to  law  to  [nii 
uiit  siiL'li  ii  sioii  wlicii  on*'  is  not  a  lioiia  li<li-  ilistillci.  Kiiully  let 
118  know  wiicliuM'  sticli  is  llie  law?  » 

AXSWKK. 

Till'  collccloi'  is  w  I'oiij,'.  Your  tinii  lifiiij;  iiiroi']ioratf(l.  ami 
lu'iice  aiitlioiizfd  liy  law  to  coiuliut  i)iisiiifss  as  a  distillinj,' 
foiii|iaii V,  lie  raiiiiol  iti'ccliidr  Mill  I'loiii  iiiakiii>;  use  of  voiir  own 
li'^Cai  aii|i('llatioii.  Tin-  law  iiicrclv  picsi  rilics  that  .voii  tire  not 
allowfd  to  use  llic  word  "Dislillcr"  if  von  iirc  not  a  disiillci-. 

The  term  "I »islillin^r  ( 'oiii|ian.v"  nii^lil  apply  to  nian.v  ollii-r 
tliiii<;s  licsitlfs  distilliii;;  of  sjiirils.  siicli  as  distillalion  of  licrlis, 
essences,  peifiinies.  and  even  of  walei-,  and  if  your  collector 
were  ri;;lil  in  his  conli-niion,  lie  could  just  as  well  ]>iecliide  linns 
llial  dill  dislill  tlii'Sc  siilislaiices  as  he  could  \oii  from  luiltin;.'  up 
a  si;;n  wiiii  llii-ir  tirm  name  in  connection  with  the  words  "IMs 
tilling  ('oinpaii.\." 

If  you  were  to  put  the  word  "liistillers"  alon;;  with  your  linn 
name  tis  "I)isiillin;i  ("ompany."  you  would  he  liable  to  the  jientilty 
of  the  law;  wilhoiil  the  word  "I  lislillcr."  he  cannot  interfere  witli 
\  (111. 

UOW  IS  SOUB  MASH  DISTILLED? 

ylKSTION. 
I'leiise  <;ive  us  the  correct  jifocess  of  what   is  understood  to 
lie  sour  iiitisli  distillation. 

.WSWKIt. 

Distillers  lhi-msc|\es  are  not  a^xreed  as  to  exact  formula  for 
this  process.  In  order  to  avoid  takiii;;  siiles.  we  <'ontiiie  our 
answer  to  the  statement  iis  delined  h.v  the  Internal  Keveiiiie  lie- 
partineiit.  w'lii<-li  is  as  follows: 

"Sour-mash  distilleries  may  lie  lirielly  described  as  those  in 
which  no  fernieiiiin^  a;;ent  other  than  s|iei)t  beer  or  slop  is  used, 


QUESTIONS   AND   ANSWERS.  347 

but  the  graiu  is  luixed  with  (he  slop  directly  from  the  still  aud 
allowed  to  remain  tweiity-foui'  hours,  at  the  end  of  which  pe- 
riod the  mash  becomes  hard  and  sour.  It  is  then  brokt'ii  up  and 
reduced  with  water,  and  allowed  to  underffo  a  natural  fermenta- 
tion, aud  it  is  believed  that  where  spent  beer  or  sloj)  is  the  only 
fermentiuj>'  ay;ent  used,  the  fermentation  is  not  so  rapid  as  in 
sweet-mash  distilleries,  where  yeast  is  used,  aud  a  fermenting 
period  of  ninety-six  hours  (and  not  more  than  sixty  gallons  of 
beer  to  represent  a  bushel  of  grain)  will  be  allowed  in  all  sour- 
mash  distillries,  without  reference  to  the  manner  of  heating,  stir- 
ring or  distillation. 

"In  the  case  of  distilleries  in  which  the  mashing  and  fer- 
menting are  done  in  the  same  tubs  the  twenty-four  hours  used 
for  mashing  will  be  included  in  the  ninety-six  hours  allowed  by 
the  statute  for  fermentation,  and  all  the  tubs  in  the  distillery  will 
be  treated  as  IVrmenters,  and  be  embraced  in  the  estimate  of  the 
capacity.  Where  the  distiller  prefers,  he  may  set  aside  certain 
of  his  tubs  to  be  used  exclusively  for  mashing,  marking  them 
each  distinctly  'mash  tub,'  and  in  such  cases  the  capacity  will 
be  estimated  upon  the  tubs  used  for  fermenters." 

MAY  RETAIL  DEALERS   MIX   LIQUORS?— 

QUESTION. 

Is  a  retail  dealer  allowed  to  mix  or  compound  liquors  behind 
his  bar  in  (|uantities  of  less  than  live  gallons,  without  rendering 
himself  liable  to  special  tax  as  rectifier? 

AXSWKU. 

Yes,  he  is. 

T'nder  the  law  a  retailer  can  mix  and  conijiound  Itehind  the 
bar  in  advance  of  orders  in  (juantilies  of  less  than  live  gallons 
in  the  same  manner  as  a  rectifier.  This  must  be  done,  however, 
merely  for  the  convenience  of  his  patrons  and  not  for  the  pur- 
pose of  putting  the  liquor  up  in  bottles  and  setting  it  on  the 
shelf  foi'  sale.  He  can  draw  from  the  stock  so  prepared  aud  sell 
bj'  the  jug,  bottle,  or  drink  at  the  time  (he  customer  gives  his 
order. 

WHAT     POWER     HAS     CONGRESS     IN     PROHIBITING     LIQUOR 
TRAEEICP— 

QUESTION. 

Can  Congress  pass  a  law  prohibiting  the  states  from  the 
manufacture  or  sale  of  intoxicating  liquors? 

ANSWIOU. 

Under  the  constitution  Congress  has  power  to  pass  laws  for 
the  general  welfare  of  (he  United  Sta(es.  It  is  therefore  able 
without  the  co-operation  of  (he  separate  states,  or  in  spite  of 
their  ojiposition,  to  tax,  or  pi'ohibit  by  means  of  taxation,  the 


348  QUESTIONS   AND   ANSIVERS. 

liquor  traiTic  iipoii  an  fxtt-iisive  scale.  It  iiiav  lay  cliitics  on  im- 
ported ii<|iioi-8.  or  ailiiiit  llieni  free,  or  it  may  levy  taxes  upon  the 
iiouie  manufacture  of  liiniors,  or  it  may  liy  treaty  join  any  inter- 
national a;;reeniiiit  ronet-rnin;;  tlie  liquor  trallic.  ami.  no  douhl. 
it  may  ailiiiraiily  license  or  foriiid  tlie  ti-alVic  of  liquors  in  all  the 
territories  and  the  District  of  ("oluniliia.  and  in  all  the  federal 
liuildin^^s.  in  the  army  and  navy  an<l  aiuon<^  the  Indians.  Hut, 
thon};h  it  can  thus  act  in  a  jreneral  way,  the  national  y;overn- 
ment  cannot,  under  the  Constitution,  enact  special  liquor  laws  of 
any  kind  for  imiividual  states,  nor  can  it  dislurli  the  laws  thai 
these  states  may  jiass  for  themselves,  unless  certain  provisions 
of  these  laws  are  in  conflict  with  the  Fecleral  Constitution.  It  is. 
therefore,  jilain  that  liberty  to  ileal  with  the  lii|uor  Imsiness 
within  the  slates  must  of  necessity  be  conlined  to  the  states 
themselves. 

LIABILITY     OF     CARRIER   FOR    DAMAGE    TO    GOODS    IN    SHIP- 
MENT?— 

QI  ESTION. 

Is  there  any  decision  bearin-i  on  the  (jiieslion  of  liability  for 
damaj;;e  to  };oods  in  shipment,  and  as  to  the  usual  claim  limit  for 
damages  on  bills  of  lading? 

.VNSWIMi. 

These  iiiiesiions  \\iii'  up  for  the  Supreme  Court  of  Texa^ 
on  apjieal  and  the  followin<;  is  their  dictum: 

"Where  j;oods  are  I raiis|iorted  over  connectin;;  lines,  and 
are  injured  in  course  of  transit,  if  tin-  injury  is  shown  to  have 
occurred  after  shi|)ment,  the  |ii-esumption  is.  until  reliutled  by 
competent  eviilenci'.  that  the  ;:oods  Wen-  injured  by  the  shipper 
who  deli\cred  them  to  the  consi};nee.  'I'lic  provision  in  a  bill  of 
lading  that  claims  for  loss  or  daimi;.;e  must  be  presented  to  the 
delivering  line  VNitlijn  thirty-six  hours  after  delivery  will  not  be 
specilically  enforced  when  reasonable  ground  for  failure  to 
eomjily  strictly  with  the  limitation  is  shown." 

DO  THE  WORDS  "INTEREST  AND  CHARGES"  IN  A  WAREHOUSE 
KECEIPT  COVER  A  PURCHASE  CLAUSEP— 

t^i  i;sTi<>.\. 

^Ve  are  hnjdcrs  of  warehouse  ri'ceipl  reading: 

"Heceived    in    the    bonded    wan-house   the    whisky    dc- 

scribeil   below,  to  be  hehl   by   us  for  account   of  and   subj<M't   to 

the  order  of ,  and  deliverable  only  after  jtayment 

of  the  I'nited  States  pivernment  tax  and  the  stale  tax,  interest 
and  charges,  and  on  written  order  of  the  holders  of  this  receipt 
and  return  of  same  to  us.'" 

I>oyou  c<msider  this  receipt  as  containing  a  purchase  clause? 


QUESTIONS   AND   ANSIVERS.  349 

ANSWER. 

Tlie  wording  of  the  above  receipt  is  certainly  ambiguous 
and  sucii  as  to  lead  to  ,a  jjossible  construction  that  it  contains 
a  purchase  clause.  The  word  "charges"  alone  is  often  used  in 
reccij)ts  and  has  been  generally  understood  as  referring  to  stor- 
age, drayage  and  in  some  cases  expense  for  regange.  The  word 
"interesr"  points  directly  to  a  purchase  clause,  for  otlier  charges 
such  as  storage,  etc.,  do  not  cai'ry  interest. 

We  would  not,  however,  state  positively  that  this  involves 
purchase  clause,  but  will  state  that  on  the  word  "charges"  alone 
a  contention  was  set  up  of  jiurchase  clause,  and  delivery  refused, 
in  the  case  of  a  distiller  against  a  jiarty  who  failed  to  pay  for  the 
goods.  AVe  are  of  o])inion  that  when  the  word  "interest"  is 
added  to  "charges"  the  contention  for  jiurchase  clause  is  made 
stronger  still. 

DOES  AIR  IMPROVE  QUALITY  OF  WHISKY?— 

QUESTION. 

Does  whlskj'  get  smooth  sooner  by  making  a  hole  in  the 
bung? 

ANSWEn. 

noring  a  hole  with  a  small  gimlet  in  the  bungs  of  barrels 
when  first  placed  in  bond  has  the  effect  to  get  rid  of  the  ob- 
noxious gases  found  in  all  new  whiskies,  wliich,  if  not  jiermitted 
to  escape  in  this  way,  will  eventually  force  their  way  through  the 
limber,  or  worm  holes,  sliduld  there  l>e  any.  .Vfter  tlie  whisky 
has  gone  Ihrougli  this  process  of  evaiioration  the  gimlet  hole 
is  still  sufficiently  large  to  jtermit  the  ingress  of  the  atmospheric 
air  which  assists  in  neutralizing  the  essential  oils.  We  think 
that  the  same  object  would  be  accomjdished  by  leaving  the  bungs 
(nii  of  the  barrels,  but  (he  evaporation  of  the  alcoholic  spirits 
Mould  be  mui-h  gi'eater.  I'nder  this  process  it  is  alleged  the  outs 
on  bairels  seldom  e.\'c(»ed  the  outage  allowed,  notwithstanding 
th<^  fact  that  the  staves  and  heads  are  li(»avily  charred. 

DirfERENCE   BETWEEN   LICENSE   AND   MULCT   TAX.— 

•ilESTION. 

What  is  the  difference  between  a  license  or  local  option  plan 
and  the  mulct  tax  system? 

ANSWER. 

The  principal  difference  is  that  the  license  system  legalizes 
the  saloon,  and  the  tax  or  mulct  plan  does  not.  The  latter  does 
not  recognize  the  saloon  as  a  legal  institution,  while  the  former 
does.  In  order  to  i)ut  the  license  system  in  operation  it  is  neces- 
sary to  repeal  ])rohibition,  while  no  such  stej)  is  needed  if  the 
tax  plan  is  resorted  to  as  a  means  to  coutrol  the  liquor  business. 


350  QilllSTIOXS   AND    ANSWERS. 

CAN    TAX   ON   GOODS   IN    BOND   DESTBOYED   BY    FIRE    BE    EN- 
iOKCEDi-— 

Ill  case  of  j;<iim1s  ill  liiiiiil  iK'iii};  dcslrovccl  l»v  lirr.  can  llii-  j;ov- 
ernment  enforce  payment  of  tax? 

ANSWKK. 

The  law  plainly  iirovides  that  the  government  can  hold  the 
distiller  on  his  Ixmd  fur  Ihe  tax  on  goods  destroyed  liy  fire.  This, 
however,  has  rarely  been  enforced.    The  fact  that  the  fire  has  not 

I II    canscd    liy    nc^iligfiirc   or   fiainl    uii    liic    pail    nf    the    dis- 

tilh'i'  has  1 II  siifliriciit   to  cxciiipl  liiiii  fiom  liciiig  fiirtlier  pun- 

isiicd  liy  having  to  pay  tax.     This  has  liccii  tin-  cnsloin  of  every 
comniissioiier. 

IS   WHOLESALE  TAX  BASED   UPON   PROOF  GALLONS  OR  WINE 
GALLONSP— 

IJLKSTIUN. 

Docs  a  wholesale  special  tax  cover  the  sale  of  a  <aii  roiitaiii 
ing  4J  gallons  of  188  degrees  proof? 

ANSWKU. 

\<i.  A  \\  liiili'salr  liipior  dealer  is  di'liiu-il  liy  liic  slatiitc  as 
one  wiio  sells  ill  (piaiililics  not  less  than  tivc  wiiir  iiailons.  If 
less  is  sold  tile  ai-t  const  it  iilcs  a  retail  transaction,  and  is  outside 
the  pale  of  wiiolesali'.  The  degrees  of  proof  cut  no  ligure.  The 
live  wine  gallons  are  t-stimated  liy  ipiantily.  not  proof. 

ON  CONSTRUCTION  OF  SHIPPING   UNDER   FALSE   NAME.— 

c;i  i;sriiiN 

"Whenever  an}'  person  ships,  transports  or  removes  any  spir- 
ituous or  ferinenled  liipiors  or  wines  iindei-  any  oilier  than  the 
jiroper  name  or  luand  known  to  the  trade  as  designating  Ihe 
Mnil  and  cjiiality  of  the  contents  of  the  casks  or  jiackages  contain- 
ing tiie  same,  or  causes  such  acts  to  lie  doni*.  he  shall  forfeit  said 
liquors  or  wines  and  casks  or  packages  and  be  subject  to  pay  a 
tine  of  ?."jO(l.' 

Please  explain  the  force  of  the  above  regulation  ami  for 
what  it  is  intended  to  ajijily. 

A.NSWICII. 

The  above  regulation  is  intendi-d  to  forbid  the  i-nclosing  of 
liipiors  in  another  package  so  as  to  conceal  the  fact  of  their 
being  liipiors.  The  government  wishes  to  have  them  always 
open  to  inspection,  so  as  to  be  able  to  enforce  their  regulations. 
This  ajiplies  to  liipiors  in  all  states  alike,  whether  in  those  under 
jiroliibitory  laws  or  otherwise. 


QUESTIONS    AND    ANSIVERS.  ^51 

HAS  DEALER  TO  GIVE  BOND  IF  GOODS  ARE  MADE  UNDER  HIS 

NAMEP— 

QtESTION. 

If  a  distiller  puts  up  a  special  brand  for  a  wholesale  dealer 
undei-  the  dealer's  Dame  as  distiller,  lias  the  dealer  to  give  bond 
for  the  lot  so  made  in  his  name,  or  does  the  distiller's  bond  cover 
also  the  lot  made  in  the  other's  name? 

ANSWER. 

A  distiller  (not  a  coriioration)  can  change  the  style  of  the 
name  under  which  he  regularly  operates,  and  by  that  means  place 
upon  his  barrels  the  name  to  which  he  may  change  without  giv- 
ing a  new  bond  (Form  :iO),  provided  that  the  bond  provides 
for  such  change  of  the  style  of  the  lirm,  or  the  consent  of  the 
sureties  to  the  change  is  first  obtained.  For  instance,  John  Wil- 
son &  Co.,  distillers,  may  by  the  projter  notice  change  the  style 
of  the  name  under  which  they  operate  to  "John  Wilson  &  Co., 
doing  business  as  Wm.  Kaiikin  &  Co.,"  and  operate  under  that 
name,  the  ])roduct  would  be  so  branded,  that  is,  "Wm.  Rankin 
&  Co.,"  and  a  separate  warehouse  bond  (Form  80)  would  be 
necessary.  In  such  case  the  jiroduct  might  be  considered  a 
special  brand  put  up  for  Wm.  Rankin  &  Co.,  wholesale  liquor 
dealers. 

IS    NEW    SPECIAL    TAX    REQUIRED    AFTER    DISSOLUTION    OF 

PARTNERSHIP  P— 

QUKSTION. 

I  have  dissolved  parlnershi|i  and  wish  to  continue  business 
and  change  business  location  in  Ihe  same  city.  Must  1  take  out 
a  new  special  tax? 

ANSWHl!. 

No.  A  ruling  of  the  Commissioner  of  Internal  Rev- 
enue iiermils  surviving  partner  to  continue  in  his  own  name 
under  the  old  special  tax,  e^en  if  location  be  changed. 

LIABILITY      OF      EXPRESS      COMPANY      IN      A      PROHIBITION 

STATE.— 

QUESTION. 

A  box  of  liquor  is  shipped  by  express  to  a  point  in  Iowa. 
After  consignee  had  notice  of  its  arrival,  he  declined  (o  take  it 
until  a  few  days  later;  in  the  meantime,  the  liquor  having  been 
stolen,  the  express  company  refuses  to  make  good  the  loss,  claim- 
ing that  after  notitication  they  were  held  subject  to  owner's  risk. 
Can  the  express  company  be  made  to  pay  the  loss? 

AN'SWEU. 

The  express  company  is  liable  to  the  consignee,  but,  as  the 
Iowa  law  does  not  recognize  claims  for  liquors,  the  only  alterna- 
tive left  is  for  the  consignei;  to  transfer  the  claim  to  the  con- 


352 


QUliSTIO\'S    AND    AXSll'IiNS. 


Ri^nor,    whicli    woiilil   I'liiilil)-   Dm-    liitl<-r   to    take   ai-tioit    in    (lie 
courts. 

ASSIGNEE  MAY  SELL  STOCK  UNDER  HIS  ASSIGNOR'S  SPECIAL 
TAJC.— 

gl  KSTION. 

Is  it  ncccssaiv  foi-  an  assif^nee  to  take  out  a  sjiccial  tax  li> 
sell  i)  stuck  of  li(jiuirs  that  cann-  into  his  liands? 

A.NSWKU. 

No.  Tiic  assi;jn<'t'  can  invoice  in  liis  nw  n  name  as  as8ipn<*«-' 
of  till-  slock  tliat  lias  conic  into  his  iianils  as  sucii.  This  wonhl 
not  refer  lo  anv  slock  that  niav  iia\c  come  in  for  re|ilenislinient 
after  his  assifj^ueeship  has  begun. 

CAN  VINTNER  SELL  HIS  PRODUCE  WITHOUT  SPECIAL  TAXF— 

yricsiioN. 
fan  a  wine  inodiicc  r  sell  his  indduce  in  anv  iiail  of  tlie  state 
b\  actnal  deliveiv,  where  the  wine  is  prown.  in  baircls  and  bot 
ties,  without  pavin-;  internal  revenue  tax? 

.WSWKIt. 

^'es,  either  b_v  actual  or  constructive  deliverv.  Sec.  .'lUKi 
Kivi.sed  Statutes  of  the  Iniled  States  stales  that  iiothin;;  in 
the  chapter  of  sjx'cial  taxes  shall  be  construed  as  iniposinjj;  a 
special  tax  ujjon  vintners  who  sell  wine  of  their  own  urowlh,  or 
nianufacliirers  «]io  sell  wine  produced  froui  ;;rapes  ^'i-own  by 
oliiers,  at  the  place  where  Ihe  same  is  made  or  at  the  treiieral 
business  ottii'f  of  such  vinliiei-  oi-  manufaci  urer;  provided,  that 
no  vintnei'  or  manufacturer  shall  jiave  more  ihan  one  olVico  for 
the  sale  of  such  wiiu-  that  shall  be  exempt  frcuu  speci;il  t.-ix. 

Under  this  provision  it  is  held  that  the  manufacturer  or 
vintner  may  sell  at  two  jilaces  at  the  same  time,  viz:  The  jilace 
where  he  made  the  wine  and  his  general  business  office,  without 
payiiiv.'  spe<-ial  lax. 


MUST  WINE  BOTTLES  BE  STAMPEDP— 

IJIKsrillN. 

Must  a  retailer  jil.-ne  stamp  on  a  boiile  of  wine  which  he  is 
filling  from  stuck  w  hich  he  iiitentls  to  sell  by  the  glass? 

.\.\swi:n. 

No.  On  Seidcmliei-  I.  ISitS,  the  Coiuuiissioner  of  Internal 
Revenue   says: 

"Where  a  retail  dealer  tills  a  bottle  from  a  barrel  for  his 
bar  stock,  fi'om  which  he  sells  by  the  glass,  he  is  not  required 
to  siamji  ilic  boiilc.  r.oith-s  of  wine  sold  at  i-elail  over  the  bar 
are  taxable,  and  musi  be  stamped," 


QUESTIONS    AND    ANSIl'ERS.  353 

MUST  WINE  BOTTLES  AND  JUGS  BE  STAMPED?— 

•  ilESTION. 

How  would  you  decide  the  followinji:  A  retail  dealer  has  on 
tap  a  barrel  of  California  sweet  wine,  port,  sherry  or  Angelica. 
A  customer  walks  in  with  a  quart  bottle  and  says:  "I'lease  till 
this  bottle  for  me"  or  "Give  me  a  ijuart  of  jiort  wine  in  this 
bottle."  Must  the  bottle  be  stamjied  by  the  seller?  The  next 
moment  a  customer  enters  with  a  jjitcher  or  bucket  and  says: 
"Give  me  a  (juart  of  port  wine  in  this  vessel."  The  quart  of  wine 
is  sold  to  him  out  of  the  same  barrel  from  which  the  l)ottle  was  • 
filled.  There  is  nothing  in  any  law  recjuiring  the  staniping  of 
pitchers  or  pails.  Is  it  only  bottles  that  must  l)e  stam])ed?  Or 
do  bottles  tilled  from  a  cask  on  tap  need  to  be  stamped  any  more 
than  a  bucket  or  pitcher? 

ANSWER. 

In  regulation  No.  11)735,  dated  July  I'll,  the  C(nnmissioner 
of  Internal  Revenue  distinctly  answers  that  part  of  the  (juestion 
as  to  refilling  a  bottle  with  wine,  when  (he  bottle  is  presented  by 
the  customer.     It  must  be  stamped  every  time  it  is  refilled. 

The  question  as  to  a  pitcher  or  jug  is  fully  met  in  a  regula- 
tion of  September,   IS'.tS,  from  which  we  <piote  the  following: 

"Demijohns  and  jugs  containing  wine  exposed  for  sale, 
which  are  manifestly  substitutes  for  uncovered  bottles,  will  be 
considered  as  bottles,  and  must  be  stamped  accordingly.  The 
fact  that  small  bottles  used  for  containing  wine  are  surrounded 
with  wickerwork  or  are  com])osed  of  earthen  or  stoneware  with 
a  handle  attached  will  not  lelieve  tlieni  from'  liability  to  the  tax 
imposed  by  the  new  law;  but  jugs  or  demijohns  containing  a 
gallon  or  upward,  filled  from  packages  containing  wines  in  bulk 
for  delivery  as  orders  arise,  would  not  be  considered  as  bottles 
within  the  meaning  of  the  law.  In  general,  it  may  be  said  that 
kettles,  pitchers,  demijohns,  and  jugs  containing  wine  do  not 
require  stamps,  unless  these  vessels  are  of  such  size  and  ma- 
terial as  show  them  to  be  used  as  bottles  or  substitutes  for  bottles 
for  the  p\irpose  of  evading  the  tax,  in  which  case  they  must  be 
stamped." 

WHAT  IS  DIVIDING  DATE   BETWEEN   FALL   AND   SPRING   IN- 
SPECTION P— 

QUKSTKIN. 

We  bought  ten  barrels  of  whisky  designated  as  Fall  '93; 
when  ganger's  certificate  was  i-eceived  we  found  that  the  inspec- 
tion was  i>ecember  14.  We  have  refused  the  goods,  claiming  that 
they  were  not  what  is  termed  fall  inspection. 

ANSWKIt. 

The  rule  is  that  all  goods  made  in  December,  even  on  the 
last  day  of  th(^  month,  are  classed  as  fall  goods,  while  those  tnade 

■zi 


354  QUESTIONS   ASD    AXSllBRS. 

ill  January,  even  <>ii  ilu-  first  of  the  mouth,  are  ternu'd 
sjiriii;;.  This  docs  imi,  of  course,  indicate  tlial  tlie  former  are 
anv  heller  than  Ihe  Jailer,  liiil  tliev  are  so  naiiu-d  on  account  of 
liic  season  of  ins|M'cii<in.  and  somi'iinics  Ihi*  ins|icciion  t-nalilc-j 
I)ec<-ml>ei'  •:oiiils  to  roiiinKiiid  a  iillh'  iii;.'ii<-r  rate. 

IS    SELLER    OBLIGED    TO    NOTIFY    BUYER    GOODS    ARE    UNIN- 
SURED?— 

ijX  i:sriiiN. 

In  a  sah-  of  lioiidnl  ;;«io(ls.  wiifie  llie  scUtT  fails  to  ntitif.v 
Ihe  liiiyer  thai  >;oods  are  nninsiired  and  at  owner's  risk,  ami 
there  is  a  loss  li.v  lire,  has  the  Imver  j;ood  cause  foi-  dama<;i's 
aj:aiiist  the  seller  on  account  of  the  failure  to  notifv? 

A  NSW  Kit. 

I'nichaser  lakes  j,'oods  at  his  own  risk,  and  seller  has 
neither  lej;al  nor  moral  ii;.'lil  to  pav  for  insurance  on  j;oods 
wi1li  whose  possession  he  has  |iiiile<l.  and  it  is  merely  a  mailer 
of  <inir(es.v  to  iiolifv  as  to  insurance.  Kveii  if  seller  has  had  in 
suranee.  that  can  he  IransfiMied  to  huver  onlv  h\  nolice  to  and 
the  consent  of  tin-  insurance  com]ianv.  and  huyer  would  he  en 
tilled  to  reimlmrse  seller  for  insuiame. 

WHO   IS  LIABLE   FOR   STORAGEP— 

1^1  i:silnN 

\\  lien  a  disliller  sells  whisky  in  liond.  and  uolhiii;;  is  said 
as  lo  Ihe  sloraf;e,  is  not   llie  huyer  liahle  for  it? 

ANSWKU. 

If  no  stijiulalion  is  made  either  verhally  or  otherwise,  the 
huver  is  certainl\  li:il>le  for  stoiajie  from  the  lime  of  the  jiiir- 
cliase.  ^^■llen  the  distiller  sells  his  product,  it  is  the  luivili'-ie 
of  the  huyer  lo  remove  it  from  his  warehouse.  If  he  choose  lo 
leave  it.  the  disliller  becomes  merely  the  warehouseman,  and  as 
suih  he  is  clearly  entitled  to  storap-  Ihe  same  as  any  oIIkm-  ware 
houseiimn. 

\\  liile  some  dislilli'is  iniiy  miike  a  concession  of  free  stoia;;e 
for  a  certain  (teriod.  this  is  not  l>\  any  meiins  a  universal 
ciistom.  Hence  such  exceptional  terms  must  he  eX]U'essly  stijiu 
laled.  ami  unless  this  is  done.  tlic>  liu\er  is  lijihle  for  stor;i(:e 
friun  timi-  of  pui-chase. 

LIABILITY  FOR  SPECIAL  TAX  ON  SALE  OF  WHISKY  IN  BOND  — 

VIKSTION 

Suppose  I  hu\  lifty  luiriels  of  wliisk>  in  bond  on  speculation 
il  iiiii  ;i  rei;iil  ileiileri.  ('all  I  sell  whisky  in  homi  without  lakin$: 
out  special  wholesale  lax.  and  how? 

ANSWKH. 

The  1,1  w  does  not  prevent  an.vono  Imyinn  floods,  hut  re-.-ards 


QUESTIONS    AND    .-INSirBRS.  ^55 

the  sale  of  warclKnisc  receipt  in  the  same  lij;lit  as  whisky  proper, 
ami  such  a  sale  carries  with  it  the  liability  for  wholesale  tax.  In 
order  to  dispose  of  the  warehouse  receipts  vou  must  ^ive  them 
to  some  licensed  Mholesale  dealer  or  broker  to  sell  for  you  on 
coniniission. 

MUST  BUYER  OB  SELLER  PAY  DBAYAGEF— 

<.n  i;sri()X. 
I  have  bought  25  barrels  of  tax  paid  whisky  stored  with  the 
distiller  iu  a.  free  warehouse.  I  find  quite  a  charge  by  the  dis- 
tiller for  (rans]>ortation  for  drayage  to  the  railroad  seven  miles 
distant.  I  claim  that  in  stating;  a  price  it  is  generally  under- 
stood F.  (>.  H.    Am  I  right? 

.XiNSWER. 

No.  Drayage  to  depot  is  a  part  of  the  transportation,  and 
as  such  must  be  borne  by  you  the  same  as  freight.  Some  dis- 
tillers consider  it  incumbent  on  them  to  deliver  goods  F.  O.  B., 
but  this  is  not  obligatory. 

CAN  RETAILER  PUT   UP   SIGN   AS  WHOLESALE   DEALER?— 

I.U  KSTKiN. 

John  Smith  commenced  business  on  the  Ist  day  of  May, 
selling  liquors  at  the  bar  and  in  quantities  nndcr  5  gallons.  The 
sign  in  fi-ont  of  his  place  of  business  reads:  "John  Smith, 
llltolcsalc  and  Hetail  Dealer  in  Wines  and  Liquors."'  Now,  does 
the  fact  that  the  word  "zclwlcsalc"  appears  on  his  sign  make  him 
lial)le  to  pay  the  special  tax  of  a  wholesale  dealer,  and  can  i)ay- 
ment  of  such  tax  be  enfoi-ced  by  the  revenue  department  on  this 
ground? 

ANSWEU. 

No.  The  mere  hanging  out  of  a  sign,  which  is  in  its  very 
nature  mere  advertising,  does  not  constitute  him  a  wholesale 
dealer.  There  must  be  jiroof  of  wholesale  transaction.  Still  it 
is  against  the  law,  for  Sec.  :V27U  R.  S.  reads  as  follows: 

"And  every  person,  other  than  a  rectifier  or  wholesale  licpior 
dealer  who  has  paid  th<'  special  tax,  or  a  distiller  who  has  given 
bond  as  reipiired  by  law,  who  ])uts  up  or  keeps  up  the  sign 
required  by  this  section,  or  any  sign  indicating  that  he  may  law- 
fully carry  on  the  business  of  a  distiller,  rectifiei-  oi-  wholesale 
liijuor  dealer,  shall  forfeit  and  pay  one  ihousand  dollars,  and  shal| 
l>e  impi'isoned  not  less  than  one  m(Uith  nor  more  than  six 
months." 

HOW  IS  TAX  ON  REIMPORTED  WHISKY  DETERMINED?— 

(.JIESTIO.V. 

Please  inform  us  what  are  the  government  regulations  in 


35G 


QUESTIONS   AND   ANSIVEKS. 


regard  to  whisky  and  spirits  reiniported.    Is  the  tax  payable 
im  till'  actual  ctnitcnls  after  rcjxaufie? 

A.NSWKU. 

Tjioii  rfiiii|Miri:ili(>n  llic  tax  is  cnllccted  only  mi  what  is  in 
llic  iia<.-kat;cs.  When  tlie  ;;<>(>ds  are  Itchiw  proof  it  is  collected 
upon  wine  ;;allons  and  when  above  proof  on  ]ir(Kif  };allons.  If 
there  are  Init  live  ;;alloiis  in  a  bai'i-el  the  tax  jiayable  is  on  only 
ilial   amount. 

1.1AB1L1TY  OF  SALESMAN  TO  SPECIAL  TAX.— 

<.ii  i:sriii\. 
("an  a  man  traveling  for  a  liijuor  Ikhi.sc  liave  ;;oods  shipped 
to  liiniself  and  j;ive  wrilti-n  or-der  to  customer  to  n'ceive  ;;oods 
from  lailruad.  if  iii'  is  either  on  salary  or  commission? 

ANSWiat. 

lie  laniioi   wiiliciiii   liability  to  special  tax. 

glKSTIU.N. 

•  'an  a   man  iia\e  a  certain  price  tixerl  on  floods,  and  all   lie 

jrels  over  and  abo\e  shall  be  his  commission  or  salary,  he  };uar- 

aiit<'einj;  jiayment  of  bills,  and  in  this  case  could  he  oi-der  ^oods 

sliijiiied  to  his  name  and  '/ivo  ciistoiiiers  ordei-  to  receixc  same 

from  railroad? 

ANswias 

Me  can   take  orders  for  ;;oods  under  the  conditions  of   the 

lii'st  part  of  this  (piestion.  without  liability  to  special  lax.  but  the 

last  riinditioiis  would  make  him  liable  fur  s]iecial  tax. 

1^1   KSlliiv 

If  ;;oods  are  shippetl  to  jiarty  and  lie  refuses  to  receive  sami-, 
can  a;;ent  of  house  Iraiisfei-  them  to  another  jtarty?  Could  In- 
pay  expressman  ami  personally  atti-nd  to  transfer  or  delivery  of 
^.'oods  in  this  case? 

ANSWEU. 

Not  without  iiayiiig  special  tax. 

Ql  I-.STION. 

fan  a  man  Inive  a  fixed  share  of  the  profits  to  be  his  com 
mission  oi-  salary,  or  to  be  equal  to  his  rommissiun  or  salary? 

ANSWiat. 

^'es,  provided  ill'  does  not  have  possession  of  the  ;;oods; 
simply  taki-s  orders  f<u'  them. 

MUST  WHISKY  BE  TAX-PAID  IF  OUTAGE  IS  EXCESSIVEP— 

gt  KSTHiN. 

rieasi-  a<lvise  us  if  whisky  re};aup'd  at  the  end  of  four  years 
and  show  in;;  a  loss  of  fonrte<-n  °;;allons — five  gallons  over  povorn- 
nnrit  allowance  has  to  be  tax  paiil  at  that  time.  .Mso.  if  when 
tax  pai<l  it  could  remain  in  ^^'overnineiit  warehouse 


QUESTIONS   AND   ANSWERS.  357 

ANSWER. 

Jf  the  outage  on  gauging  exceeds  the  government  allowance 
by  100  per  cent  then  it  is  regarded  as  excessive,  and  the  package 
must  be  tax-paid,  and  taken  out  of  liond,  allowance  being  made 
for  the  normal  outage  allowed  by  law. 

In  your  case,  the  outage  being  under  18  gallons,  the  matter 
will  be  referred  to  the  couiiuissioner,  if  the  collector  thinks 
there  is  anything  in  the  condition  of  the  warehouse  or  in  the 
cooperage  that  demands  action  on  the  part  of  the  government 
to  protect  their  lien  for  taxes.  Unless  this  is  the  case,  your 
goods  can  remain  for  the  full  bonded  period  if  you  desire. 

In  all  cases  where  the  government  forces  payment  of  tax, 
the  goods  must  be  taken  from  bonded  warehouse. 

CAN    PART    or    BAKBEL    BE    RETRANSFERRED    FROM    RETAIL 
TO   WHOLESALE   DEALER?— 

glKSTION. 

Xo.  1.  Can  a  wholesale  dealer,  after  entering  a  barrel  of 
whisky  in  Form  52  1!  as  "Ketail,"  again  enter  the  same  barrel 
in  Form  52  A,  and  then  again  dispose  of  the  barrel  to  another 
party  and  again  enter  the  barrel  in  Form  52  B  as  disposed  ot 
to  that  party;  or,,  in  other  words,  suppose  a  wholesale  dealer 
has  only  one  barrel  of  whisky  in  his  store;  he  cannot  dispose  of 
the  whole  barrel,  and  he  concluded  to  letail  it  out;  he  accord- 
ingly enters  the  barrel  in  Form  52  15  as  "Ketail;"  after  he  sold, 
say,  five  gallons,  he  has  a  chance  to  sell  the  remaining  contents 
of  that  barrel.  He  says  to  the  party,  as  far  as  1  understand  the 
law,  1  cannot  sell  you  the  contents  of  the  barrel  as  a  whole, 
but  1  can  give  you  four  and  one-half  gallons  at  a  time.  This  the 
man  refuses.  Xow,  is  the  law  so  conducted  that  I  must  lose  the 
sale  of  that  whisky  and  deprive  me  of  making  a  living,  or  can  I 
enter  the  barrel  again  in  Form  52  A  and  afterward  enter  it  in 
Form  52  1>  to  that  party? 

No.  2.  Secondly,  suppose  a  barrel  of  whisky  was  originally 
101  jK'r  cent.;  after  a  lapse  of  Ihree  or  more  years  it  arrives  in 
our  store  with  a  regauge,  and  lind  it  rose  to  110  per  cent.-;  can 
we  reduce  the  whisky  in  the  barrel  to  its  original  per  cent,  with- 
out permission  from  the  Internal  Ke venue  Department,  notice 
having  been  giv<Mi  to  the  Collcclor  on  Form  2(i2  in  presence  of 
ganger? 

No.  ."!.     Thirdly,  <an  we  I'cduce  whisky  in  the  barrel  from  its 

original  ])er  cent   without  the  ]iermission  of  the  Internal  Revenue 

1  )cp;irtment? 

ANSWKK. 

No.  1.  When  a  party  carries  on  the  business  of 
wholesale  and  retail  lii|uor  dealer  on  the  same  [)remises, 
he  may  take  credit  on  this  account  for  spirits  disjiosed 
of     at     retail,      which      he     has     enfei-ed      as      received,      by 


.158 


QUESTIOXS   AXD   AXSU'ERS. 


sflliiiu'  iisidc  |i:i(k;it;t's  from  which  t<i  draw  for  ri-tail  only, 
and  cntiMin};  Ilit-in  as  dis])oscd  of  to  himself  as  n-taii  dcah-r. 

In  otlu-r  \voi-<ls.  he  «an  draw  oil  from  the  ori^nal  paika^i-s 
i|iiaiiiiii('s  h'ss  tlian  live  <;allons.  futiTin^'  tiirm  as  disposi'd  of 
to  himself  as  n-tail  dealei-.  liul  it  would  !»■  contrarv  to  (hi* 
sjiiiil.  if  not  to  the  letter  of  llie  law,  for  him.  after  he  Inus 
sold  part  of  the  (jiiaiititv  thus  di-awn  olT,  to  ajiain  ih-posit  the 
lialaiice  unsold  in  the  ori^'inal  parUa^re. 

Nos.  '2  anil  .'I.  No.  The  conlents  of  ori;:inal  paeka};es  can 
finlv  lie  lednced  in  llii'  |iresence  of  a  Inited  States  ;:an;;ei'.  or 
de]int.v  collector,  and  after  he  has  ;;i\('n  notice  to  the  Internal 
Ueveiiue  1  >epartin(*nt  on  Circular  No.  '2>>-.  which  pi-ovides  that 
"I  he  conlents  of  or-i;;inal  packa^-s  which  have  lieen  restoi-ed 
to  ilieir  ori;:inal  ]iroof  liv  the  simple  addition  of  water,  in  the 
preseine  of  a  I'nited  Stales  f;an;:er.  the  dealer,  after  such 
lediiclion  will  le<.Mld,v  mark  upon  the  stani|i  head  of  the  casks 
in  lelli-rs  not  less  than  tlnee  eighths  of  an  inch  in  len;iili.  takiiif; 
cai-e  to  |U(iperly  till  the  lilaidc  sjiaces. 

Uedll.  ed    Itl    Proof \',s      Wholesale 

l,ii  I  111  ir  healer   ...  .No S I'.efiire I'.  S.  (iau;;er 

Kisl.  of IS!( 

MUST    CAPACITY    OF   BARREL    AND    PROOF   BE    PUT    ON    BUNG 
STAVE   WHEN   GOODS   ARE   SHIPPED?— 

tJIKSriilN 

Is  it  law  fnl  lo  ship  -ioods  on!  under  a  w  holesale  liipior  deali-r 
stamp  willioul  |iuniii^  the  cupaciiy  of  (he  liairel  ami  the  juool 
of  the  ;;(iods  on  ihe  liunt;slave  of  the  liarreir  We  undersianti 
that  the  law  would  ;{overn  lioth  liarrels  and  liarrels  or  ke;;s. 

A.NSWIClt. 

There  is  no  law  coverin;;  this  point,  and  il  is  noi  essential 
that  the  capacity  of  packa;;e  with  its  proof  should  he  indicated 
on  the  liiiii;;  si:i\  r :  iliis  liein;;  left  enlircly  to  liie  opliim  of  Ihe 
shijiper. 

CAN      KEIMPORTED      WHISKY      BE      REGAUGED      IN      CUSTOM 
HOUSEP— 

<^i  i:.srin.\. 

Is  whisky  allowed  lo  lie  i'e;jau;jed  in  liond  after  liein;;  re 
iiiipiii'ird  Mini  sliued  in  enslom  house  nine  nuuilhs''' 

.WSWKIt. 

^'es;  the  collector  of  customs  will  fninisli  ihe  owner  with  a 
perniil    to  re;:au;;e  at    his  own  expense. 


ON   COKKECTION  OF  VOLUME.— 

I'lU'ieriion  of  Miliinie  lo  lie  addi'il  or  sulilracled   from   waul 


QUESTIONS   AND   ANSWERS.  359 

a^e  in  the  follo^xiuf'  instance?     Say  indication  is  di  and  tempera 
lure   o5.     ^^'e   received,   say   fi-oni   Cincinnati,    tlie   temperature, 
wliidi  is  al)out  the  same  as  Kentucky  and  date  of  gauge  like- 
wise, and   they   aHuw   us   tlie  lialt-galh)n    while   Kentucky   adds 
the  halt'-galluu. 

ANSWER. 

Tlie  proof  on  an  indication  of  04,  temperature  35,  is  104.3; 
correction  of  volume  of  l.I  per  cent  should  be  added,  which 
will  make  a  fraction  less  than  half  a  gallon  to  be  added  to 
tlie  contents  of  the  barrel.  We  further  exemplify  this  as 
follows: 

Wantage.     Correction.     Indication.     Temp. 

(1)  Ui     i  0  104  00       44  gal. 
Dist.  regauge. 

(2)  44^     0  Add  J  91  3.5       45  gal. 
You  will  notice  from  examjile  (1)  that  the  package  was  at 

the  time  of  original  gauge  at  a  temperature  of  00,  and  at  that 
temperature  no  correction  was  allowed,  but  a  want  of  half  a 
gallon.  This  making  the  package  to  contain  44  gallons  net. 
When  package  was  regauged  (2)  it  had  lowered  its  indica- 
tion and  tenijjerature  to  below  (!0,  reaching  35  per  cent.  In 
this  case  the  entire  wantage  has  disai)peared,  leaving  the  con- 
tents of  the  package  the  same,  to  which,  however,  the  correc- 
tion of  half  a  gallon  had  to  be  added,  making  in  all  45  gal- 
lons of  contents.  The  rule  established  by  the  United  States  In- 
ternal Kevenue  is  as  follows:  When  the  temperature  is  above 
11(1  subtract  and  when  below  00  add  to  net  contents. 

WHAT   QUANTITY   CAN  A  WHOLESALER  SELL   OF   DIFFERENT 
KINDS  AT  ONE  TIME?— 

QUESTION. 

Will  you  inform  us  on  the  following:  If  we  hold  only  a 
wholesale  s]>ecial  tax,  can  we  sell  a  single  case  of  imported 
goods  |sa\'  a  case  of  Hennessey  brandy  I.  or  can  we  sell  a  mixed 
bill,  say  a  barrel  of  whisky  and  a  case  of  other  goods. 

ANSWKI!. 

Any  (|uantity  under  five  wine  gallons  would  involve  the 
necessity  for  a  special  tax  staiup  as  a  retail  dealer. 

ON  BESTAMPING  OF  PACKAGES.— 

ij(  Ksricix. 
(1)     Is  a  wholesale  liquor  dealer  retjuired  to  mark  or  stamp 
the  proof. and  amount  on  any  package  which  he  has  restamped 
from  another  jiackage? 

(2)  Also,  if  he  can  restamit  an  original  package  of  recti- 
fied goods,  jirovidcd  ail  the  original  marks  have  been  erased 
therefrom? 


3«J0  QUESTIONS   AND   ANSWERS. 

ANSWER. 

(1)  Iiealcr  is  not  i-<'(|iiii-f(l  to  iiffix  any  mark  on  \>m\<^ 
stave,  nor  ri-ijiiiri'il  to  affix  mark  indiratin;;  |iroof,  lint  tlie  marks 
i')-i|iiii'i'tl  on  till'  stamp  lit-ad  arc  the  iiaiiu'  of  tlu'  spirits  ron 
taiiH'il  in  tli<-  rask  as  known  lo  iIk-  trailf,  and  tin-  numlx-i-  of  tin- 
liiiiid  Stales  stamp  aftixed,  in  addition  to  the  dealer's  own  name 
Mud  addless. 

(L'l  AfttM-  all  the  official  marks  and  stam|>  of  icctilicd  spirits 
have  lieeii  femoved  the  packa;te  becomes  a  new  i>ackajre.  and  can 
he  stamped  Willi  a  wholesale  lir|iioi-  dealer's  stamp. 

WHAT       QUANTITY       OF       LIQUOR       REQUIRES       RECTIFIER'S 
STAMP?— 

yiESTION. 

fan  a  rectiliei-'s  stamp  he  h'y:allv  p^ccd  on  a  can  conlainin;; 
four  iwine)  <;allons  of  I'J.'i    jn'oof? 

■WSWKlt. 

No.     Can  must  contain  not  less  than  live  wine  gallons. 

IS    REVENUE    STAMP    REQUIRED     ON     ANY    QUANTITY     LESS 
THAN   FIVE   WINE   GALLONS?— 

tji  i:.si iiiN. 

Please  stale  wliclher  a  shipmeiil  of  ihii-e  gallons  ahohtil. 
jii-oof  IS.s.  hoxed.  rc.|iiiics  the  placing'  of  an  iniernal  revenue 
stamp  thereon    ? 

.\Nswi:u. 

No  stamp  rei|iiircd  on  an\  ipiantilv  less  ihan  live  wine 
gallons. 

ON  REFILLING  TWO-STAMP  AND  ONE-STAMP   WHISKIES.— 

gUKSTION. 

If  I  have  two  ]iackagcs  of  liipior,  holji  of  llie  same  jiroof,  con- 
taining the  same  kind  of  liipior,  and  made  under  dilVerent  dales  in 
the  same  vear,  can  I  emptv  the  contents  of  both  together  in  a 
package  and  gel  a  stamp  for  the  same  as  if  Ihey  had  In  en  made 
and  slanipe<l  the  same  dav? 

.WSWKU. 

If  I  he  inijiiiry  r<-fers  to  twoslam|i  whiskies  made  by  the 
same  distillery  and  of  same  inspection,  yon  are  allo\>e<l  to  i-elill 
|iai'ka;;es.  bnl  lliis  makes  yon  liable  as  a  lectilicr.  If  mmi  aie  a 
rcciilicr  yon  can  apply  for  wholesale  liipitir  slam|i  to  siibslitulc 
I  he  I  \\<i  slanip  pai'kages. 

If  Ilie  inciniry  applies  lo  oijc  stamp  packa;:i'S.  relilling  of 
packages  is  imi   pii  mil  tcil. 


OUESTfONS   AND   ANSIVERS.  3G1 

CN   REDUCING  PROOF   TO   ORIGINAL  INSPECTION.— 

QUESTION. 

\W'  liavo  a  barrel  of  whisky,  original  yauj^e  oO  wine  and  51 
proof  gallons.  \\'lien  it  was  tax-paid  there  were  iO  wine  44  proof 
gallons.  Query — (Jan  we  reduce  this  to  100°  in  the  presence  of  the 
ganger,  or  only  to  original  proof,  10l!°? 

ANSWER. 

Proof  can  be  reduced  in  the  original  package  in  presence 
of  ganger  only  to  the  original  proof,  in  your  ease  lOli^,  and  to 
no  other. 

If  you  desire  to  reduce  to  other  than  the  original  proof,  you 
must  apply  for  W.  L.  I),  stamp,  must  affi.x  this  on  the  package, 
after  destroying  government  stamps  and  marks,  thus  virtually 
destroying  the  originality  of  the  package  itself. 

CAN     RECTIFIER'S     STAMP     BE     CHANGED     FOR     WHOLESALE 
STAMP?— 

QUESTION. 

A,  who  is  a  wholesale  dealei',  hut  not  a  rectifier,  receives  a 
package  containing  forty-live  gallons  from  ii.  Can  A  cut  that 
rectifier's  stamp  and  receive  a  wholesale  stamp  therefor  from 
the  collector  of  A's  district  for  the  same  amount  of  gallons 
(forty-live)  ? 

He  can. 


ANSWER. 


CAN  BARRELS  BE   REFILLED   AND   HOW   TO   ENTER   ON    FORM 
52. 

QUESTION. 

One  barrel  whisky,  '92,  original  gauge  42  gallons;  tax-paid 
stamp,  37i  gallons;  outs  when  shipped  and  regauged,  9^  gallons. 
Can  this  barrel  be  filled  to  contain  37^  gallons,  and  which  of  the 
two  gauges  have  to  go  in  Form  52? 

ANSWER. 

The  "filling  up''  is  not  admissible.  The  tax-paid  gauge  and 
also  the  name  of  the  gaugei-  of  I  he  same  who  affixed  the  tax-paid 
slaiiij]   sliiiuld  be  on  Form  52. 

QUANTITY    OF    PEACHES    REQUIRED    TO    PRODUCE    A    GALLON 
OF  BRANDY.— 

QUESTION. 

How  many  bushels  of~])eaches  re(|uired  to  produce  one 
gallon  of  brandy? 

ANSWER. 

This  is  a  somewhat  difficult  (juestion  to  answer  accurately, 
as  all  jieaches  are  not  alike  in  size  or  degree  of  ripeness.  Some 
are   sound,   others   green,   and    others    in    the    last    stage   of   de- 


::t;ii 


OUESTIOXS   AXD    AXSirEKS. 


riiiii|iiisitiiiii  w  lifii  tile  (lisiillcr  ^'fls  iIk-iii.  Ilowt-vrr,  :t  hiislicl 
of  ;i\i-i;i^;<'  |t<-;irlics  will  iiiiikc  :i  ;;;illi>ii  of  luaiidv;  at  leas!  lliis 
is  wiiat  a  majority  of  luaiidv  distiiltTs  riaiiii. 

STAMPS  IN  RELATION   TO  PRUNE  JUICE.— 

gl  KSTluN. 

I)(M*H  a  doiiicsiir  iniiiif  juice,  coutainiii};  less  than  ci^ihtfcn 
|iiT  cciii  of  alroiioiic  sli-fii;:tli.  rc(|iiii-c  to  l>i-  slaiii|ii-d.  liial  is. 
wilii  ii'ctilii'i's  slaiii|i,  liic  ;;t»ods  Immiij;  iiiadc  liv  ciilil  ]iio(css. 

AXSWKlt. 

riiiuc  juice  is  iioi  re<|iiired  to  he  stamped  as  rectified  spirits, 
priividi-d  Ilial  the  <'iilire  i|iiaiitity  of  s|piiits  does  not  exceed  ten 
|iei-  cent  (if  ilic  winile  i|iiaiililv  of  |iniiie  juice  and  spirits  put  to- 
j;etlier. 

in  case  a  laf;;ef  ijiiantitv  of  s|iii-its  is  added  liiaii  tlie  re<;- 
Illations  allow  to  be  added  to  wine  to  ]ii'eveni  spoiling  tto  wit, 
ten  jiei-  cent  pi'oofl.  tile  ppodiicl  is  to  lie  i-ey;ai-ded  as  a  compound 
liquor,  and  stamped  accofdin;.dy. 

OUTAGE   ON   REIMPORTED   DOMESTIC   WHISKY.— 

i;i  i;siiipn. 
Is  tlie  allowance  of  outap-  foi-  seven  vears  pi'ovi<led  for  In 

llie  ai-l   of  Mafcll  :?,   IS'.lil,  aii]llical)le  also  to   l'eiin]«i|'1ed   domestic 

wliiskv  in  custom  warehouse? 

.WSWKIt. 

ll  is  iioi.  The  allowance  is  i-estricteil  to  spirits  remaitiiii;^ 
in  internal  revenue  bon(h-d  warehouse  and  (h>es  not  apjilv  to 
I'eimpoiierl  domestic  whisky  in  customs  custody. 

IW  DIANA  STATE  TAX.— 

(JlKSTIoN. 

Is  (here  any  slate  tax  in  the  Stale  of  Indiana? 

.\\swi:i'., 

Th.Te   is. 


SCALE  FOR   REMUNERATION   OF  SALESMEN.— 

i;ri:siiii.\. 
How   would  \ou  di'lermiiie  the  value  of  a  salesman  in  arriv- 
in;;  at   a   fair  reuiuneralioii   for  his  work,  whether  hy   \olumi>  of 
;;ross  sales  i>v  otlierwise.- 

.\ NSW  Kit. 

W'lieie  the  selliiifi  price  is  nnif(U'ni  the  \()liime  of  sales 
would  determine  the  value  of  the  salesman,  for  this  would 
show  the  |)rolit  to  the  lirni.  .\  distilli'i-  selling;  to  ihc  jidilicr 
at  a   iinifoim   price  can   li;;iii'e  on   thai    basis. 

In  cases  w  heri-  a  wholesah'  deah'i-  sells  to  retailers  at  ditTer 


QUESTIONS   AND   ANSWERS.  303 

cut  prices  and  sometimes  considerably  bel()\\  the  limit  set,  or  if 
lie  sells  to  wholesale  and  retail  at  ditt'ei-eut  tijj;ures,  the  volume 
of  sales  would  not  be  the  j;auge.  The  correct  way  in  this  case  is 
to  tifiiire  the  actual  profit  on  each  sale  and  subtract  the  expenses 
as  well  as  losses. 

It  should  also  be  borne  in  mind  that  a  salestuan  cannot  be 
always  piufied  by  immediate  actual  results  attained,  for  he  may 
be  layinj;  the  foundation  for  future  business.  The  (h'sirability 
of  till'  connections  he  makes  should  also  enter  into  the  problem. 

On  the  other  hand  a  salesman  may  Uy  misrepresentation 
place  his  principals  in  a  false  light  so  as  to  injure  their  chances 
for  continuance  of  patronage. 

All  these  are  elements  in  the  solution  of  the  problem. 

SHOULD  FREE  WHISKY  STORED  ELSEWHERE  BE  ENTERED 
IN  FORM  52?  WHAT  GAUGE  MARKS  SHOULD  BE  ENTERED 
AND  IF  SHIPPED  TO  RETAILER  HOW  TO  BE  ENTERED.— 

QUESTION. 

(1)  If  bonded  whisky  is  tax-paid,  and  stored  in  free  distil- 
lery or  public  warehouse,  should  same  be  entered  in  Form  52?  If 
so,  how  and  when,  and  if  required  to  be  entered,  should  it  be 
taken  up  as  so  much  whisky  on  the  premises  on  Form  338? 

(2)  The  Internal  Revenue  manual  recpiires  that  packages 
be  entered  in  Form  52  according  tothe  marksou  the  barrels ;how 
then  should  tax-paid  packages  be  entered,  which  have  been 
bought,  in  free  warehouses,  for  which  only  a  regauge  is  sent? 

(:!|  In  shipping  packages  to  retail  dealers  direct  from  free 
warehouses,  how  must  same  be  entered  in  Form  52? 

(4)  Are  blended  rye  whiskies  supposed  to  be  entered  un 
der  the  rye  column  in  Form  338? 

A^SWEU. 

(1)  Tax-paid  whiskies  stored  in  free  distillers'  or  public 
warehouse  irrespective  of  locality  should  be  entered  on  Form 
52  as  soon  as  tax-paid.  You  are  practically  the  lessee  of  that 
much  of  the  storage  room  as  your  goods  occupy,  if  re-sold 
and  shii)ped  from  the  free  warehouse  to  the  buyer,  no  matter 
where  located,  it  must  be  entered  out  on  your  Form  52,  and 
he  in  turn  enters  it  on  his  Form  52  as  bought  from  you.  The 
whisky,  however,  not  being  floor  stock,  should  not  be  entert'd 
on  Form  338  as  though  it  was  stored  on  your  premises. 

(2)  The  official  gauge  when  goods  were  tax-paid  showing 
number  of  jiroof  and  \\ine  galU)ns,  outage  and  name  of  ganger, 
sliould  be  entered  on  Form  52.  If  on  the  commercial  regauge 
nothing  elst-  ai)pears  but  the  serial  numbers  and  net  <-ontents  at 
the  time  of  iiurchase,  you  should  procure  a  copy  of  the  gauge  at 
time  of  tax-payment  frctm  the  distiller,  so  as  to  have  a  comi)lete 
record.     Whatever  outs  may  liave  taken  place  iu  the  interim,  a 


3C4  QUESTIONS   AND   ANSWERS. 

sii<'(i:il  coluimi  is  |(i<»\ idcd  for  on  Form  32,  wlu'rein  the  actual 
oiUa;;e  a)   tiiiu-  of  iiuitliasc  slioiilil  be  fiitcri'd. 

(:{)  In  shipping  to  lotaili-rs  tin*  I'litry  must  Ik*  eiitt'ifd  as 
al)ov('  stated  in  tin-  answer  to  tirst  (piestion. 

(4)     Yes. 

HOW   TO   ENTER   IN   FORM   52  GOODS   SHIPPED    BY    DISTILLER 
DIRECT  TO  RETAILER.— 

glESTIOX. 

I  have  sold  live  barrels  of  whisky  to  a  retailer;  the  t;oods 
are  stoied  at  a  distiller's  free  warehouse,  who  has  instructions 
to  ship  them  direet  to  my  customer,  the  invoice,  however,  to  be 
maile  to  me  llirou«;li  a  broker.  Will  the  distiller  enter  on  Form 
.'il.'  lo  me  or  direit   lo  the  name  of  my  <-ustomer? 

ANSWKU. 

The  shipper's  iluty  is  lo  enter  tin-  name  of  the  person  to 
whom  goods  are  shijijied,  and  in  that  ease  the  name  of  the  cus- 
tomer will  a])]iear  in  the  book  and  not  youi-s.  The  spirit  of  the 
law  is  thai  Ihe  record  of  Ihe  barrel  shall  be  <;iven  sle|i  by  step 
until  il   reaches  tlie  consnirier. 

HOW  TO  ENTER  REIMPORTED  WHISKY  IN  FORM  52.— 

i.n  i;sriiiN. 
What  stamp  numbers,  i.  e.,  Serial,  Warehouse,  Export  or  Im- 
porlt'i's',  on  exported  whisky  whii-h  has  been  returned   to  this 
country  should   be  eniered  on   Wliolesale  Liquor   l)e:iler's   l'><Kik 
I'^orni  TiL'? 

.\.\swi:u. 
Import  slanip  is  all  ilial   is  necessai-y  lo  enter;  ^anj;e  of  ilie 
cuslom   house  };au;;e. 

HOW  TO  ENTER  IN  FORM  52  WHEN  BARREL  IS  DUMPED  INTO 
KEGS.— 

glKSTIO.N. 

We  lia\e  a  barrel  of  whisky  containing  say  forty  gallons  IlKi 
per  cent.  We  >\  ish  llial  barrel  diinipetl  in  four  len  gallon  kegs, 
consecjiienliy  we  cnl  the  slamp  aiMJ  make  :ipplic:ii  ion  for  four 
wimlesale  slamps.  Now  we  don't  wish  to  disjiose  of  iliose  four 
ten  gallon  kegs,  but  we  want  to  keep  Ihem  in  slock  for  future 
demand.  Are  We  obliged  to. make  an  entry  in  either  Form  T>'1  A 
oi'  "(L*  \\  until  wi'  dispose  of  the  four  kegs  either  separately  or  all, 
thereby  accounting  for  b:irrel  emptied  lo  lill  those  four  len 
galhui    kegsi" 

ANSWKR. 

Yi'S.  The  band  musi  lirsl  be  entered  as  disjtosed  of  l<i 
yourself,  and  Ihe  four  len  gallon  kegs  entered  .-is  received  con 
slrucli\'elv    from    vourself,    ami    entered    nui    when    sold.      The 


QUESTIONS    AND    Ah'SlVEKS.  IMm 

principle  on  wbicli  the  depai-tment  goes  is     that     the     record 
must  be  complete. 

HOW  TO  ENTER  BALANCE  ON  FORM  52  WHEN  PART  OF  BARREL 
HAS  BEEN  DISPOSED  OF.— 

QUESTION. 

If  a  dealer  who  has  paid  internal  revenue  taxes  both  as  a 
wholesale  li(iuor  dealer  and  retail  li(|Uor  dealer  draws  from  a 
barrel  of  whisky  coutainini;  forty  ti\('  proof  j;allons  four  with- 
drawals, each  for  ten  proof  jiallons.  uinler  his  wholesale  license, 
and  <hen  desires  to  retail  Die  balanic  of  live  ;;allons  in  the 
barrel,  is  it  necessary  to  apply  for  a  live-gallon  stamp  to  cover 
the  balance,  or  can  he  simply  (>nter  up  on  form  .52  the  balance 
of  five  gallons  to  himself  as  a  retail  liquor  dealer;  that  is,  45 
fi'allons,  40  out? 

.\Nswi;u. 

It  is  not  necessary  to  procure  a  live  gallon  stamp.  The  regu 
lation  reads  "If,  after  a  portion  of  the  spirits  has  been  sold 
from  any  cask  or  package,  a  wholesale  li(pior  dealer  (who  has 
paid  a  special  tax  as  a  retail  liquor  dealer)  wishes  to  re- 
tail (he  balance  on  the  same  premises,  he  must  transfer  such 
balance  to  himself  as  a  retail  liqiu)r  dealer,  and  report  sucli  trans- 
fer on  his  book.  (Form  52.")  The  United  States  Internal  Kev- 
enue  Manual  also  states  as  follows:  "When  a  jtarty  Ciirries  on 
the  business  of  wholesale  and  retail  liipiur  dealer  on  the  same 
pi'eniises,  he  may  take  credit  on  his  account  for  spirits  disposed 
of  at  retail,  Mhich  he  has  entered  as  i-eceived,  by  setting  aside 
packages  from  which  to  draw  for  retail  only,  and  entering  them 
as  disposed  of  to  himself  as  retail  dealer."  In  entering  the  pack- 
age on  Form  52  for  retail,  the  dealer  will,  of  course,  charge  up  the 
full  forty-five  gallons,  but  take  credit  in  the  proper  place 
for  the  forty  gallons  outage. 

HOW  TO  ENTER  ON  FORM  52  WHEN  BOTTLING  FOR  RETAIL.— 

QUESTION. 

I  am  a  wholesale  liquor  dealer  and  have  also  retail  and  rec- 
tifier's licenses.  When  1  bottle  whisky  and  wish  to  take  it  under 
my    "27  I!,"  which  is  rectitiers"  notice — 

1.  l>o  J  have  to  draw  a  fiarrel  under  the  "27  I*."  notice, 
stajup  it.  and  then  change  it  in  retail  on  I'^orin  .■')2,  marking  the 
barrel  "Retail;"  or, 

2.  fan  I  bottle  right  from  the  tubs  iiiTider  "27  W")  without 
going  to  all  that  trouble? 

ANSWER. 

liottling  cannot  be  made  from  leaching  <ir  mixing  tubs  on 
reditiers'   notices   on    Form    27    I'..     S]iirils    in    said    tubs   must 


:((>)• 


QUESTIOXS    .IXD   AXSll'ERS. 


Iw  (Irawii  into  packiijic  wliiili  imist  !»<•  <;iin;;i*(l  aiul  stani|)r(l. 
Said  slaiiiiK'il  packajic  wIhmi  wiiiidrawii  fioiii  icctifiratiitn. 
sluiiiiii  Ih'  ciiarficd  to  vdiirsclf.  if  yow  |iri(|«is<'.  as  iiwiicr.  Id  liottlc 
1  lii-rcfrdiii. 


WHAT  ENTRY  ON   FORM  52  WHEN  WHOLESALE  AND   RETAIL 
DEALERS  PUT  A  BARREL  ON  TAP  FOR  RETAIL  — 

1.11  i:si  iiiN. 

A  dealer  selliny:  Ix-cr  in  cases  to  nisloiners  in  lots  of  nioie 
than  one,  live  oi-  ten  rases  at  one  time  in  one  dav.  does  lie  or 
does  lie  not  ie(|iiire  a  wholesale  s|M'i-ial  (ax? 

A  linn  operaliii;;  under  a  wlioiesale.  also  a  retail,  (ax.  put 
a  liarrel  of  wliisk.v  on  tap  for  reiail  purposes  wlial  i-iitrv  in 
\\'.  L.  M.  hook-  Tliey  draw  from  liai-iel  |iiil  on  tap  lit  ^'allons 
(o  sell  to  one  iiisionier  at  one  tiiiK'.  \\'liat  enlrv  and  what  is 
I  i'i|iiiri-(l  in  line  of  slanips.  etr.? 

ANSWKIi. 

If  a  dealer  selling  lieer  makes  a  sale  al  mn-  lime  of  (i\e 
gallons  or  over,  wlidlier  ii  he  in  cases  or  ke;;s.  he  miisl  pa\' 
a  wholesale  mail  li«pior  dealer's  ;;overniiien(  lax. 

Ue;;ardin;j  your  second  i|iiestioii.  we  }:ive  yon  helow  an  illns 
iralioii  ;;overiiiii}i  tln'  <'a.se.  Snjipose  yon  had  only  one  harrel 
of  rve  on  hand  as  wholesale  licpior  dealers  and  .von  wish  to 
transfer  it  to  yoiiiself  as  retail  dealers,  yon  i-iiter  it  on  Form  T>'2 
as  <lis|iosed  of  to  yourselves  in  I  he  latter  capacity,  .\fter  yon  have 
sold  lliree  };alloiis  in  retail,  a  ciistonier  comes  in  and  w  ishes  lo  hiiy 
III  ;:alloiis  r.\e.  \'nn  enter  tin'  liarrel  iless  ihe  llin-e  ^'allmis  sold 
al  retail  I  hack  lo  yourself  on  Form  Ull  as  wholesale  dealers,  draw 
olV  ihe  III  }:alliuis.  scalp  Ihe  staiii|i  for  Ihe  |iortion  sohl  and  senil 
it  with  Form  !tL'  to  the  ((dlector  and  ask  for  a  stamp  for  the 
10  gallons.  You  then  charjre  the  harrel  hack  to  yoursehes  as 
retail  dealers  on  Form  i>2. 


SHOULD     GOODS     BE     ENTERED      ON      FORM      52      WHILE      lb. 
TRANSIT?— 

UIKSTIoN, 

I'lease  slate  whether  ;;ood8  should  he  entered  on  Form  Till, 
while  ill  transit,  or  only  when  recei\ed  into  purchaser's  store- 
house? 

A.NSW  i:it 

tloods  should  he  entered  on  Form  ."I'J  nnl\  after  owner  has 
.-ii'tiial  receipt  inlo  his  custody.  While  in  Iransit  tlii'y  are  liahle 
lo  accident  w  herehy  they  mi^'hl  III'  wholl\  or  parll.x  deslroved. 
If  eiilered  hefore  aclually  receivin;;  possession,  the  form  wonhl 
mil  show  correclly.  The  ohje<-t  of  the  law  relatin;;  lo  Form  Ti'2  is 
lo  eiiahle  the  aulhoiitit'8  lo  keep  track  of  e\ery  haricl. 


QUESTIONS  .ixn  ,i.\siri-:k'S.  aoT 

HOW    TO    COBBECT    EBBOES    MADE    IN    KEEPING    FOBM    52.— 

QUESTKiN. 

Is  it  pc'i'uiissible  to  cut  out  a  l('af  of  the  book  Form  r)2  and 
rcM'op.y  the  entries  on  a  new  ])a}i'e;  in  keeping  the  hook  we  have 
made  a  few  errors  wliicli  have  necessitated  the  liuinj;'  out  and 
re-euteriug  of  several  items  and  presents  a  bad  appearance. 

ANSWER. 

It  is  not  permissible  to  cut  a  leaf  out  of  the  book  containinfj 
Form  f}'!  and  reeopy  the  entries  on  a  new  pa<ie,  nor  it  is  per- 
missible to  erase  the  errors  made  by  scratchinjj;.  The  only  allow- 
able way  to  ei-as<'  the  errors  is  by  drawinu'  a  line  tlnniii;h  thein.   . 

SHOULD   GOODS   STOBED   ELSEWHEBE   BE   ENTEBED   ON   FOBM 
.52?— 

QUESTION. 

Slioidd  we  enter  on  Form  r>2  goods  stored  in  free  warehouse 
in  another  state? 

.\NSWKI!. 

Ves.  (ioods  stored  in  free  warehouses  are  as  much  a  part  of 
your  stock  as  though  stored  on  the  liuor  of  your  own  store.  Vou 
have  practically  a  certain  s]iace  in  a  warehouse  for  which  you  are 
paying. rent  in  the  form  of  st(U'age.  Uence  it  should  be  entered 
as  constructively  of  your  stock. 

HOW    TO    ENTEB    ON    FOBM     52    GOODS    TAKEN    BACK    FBOM 
EETAILEB.— 

QUESTION. 

Suppose  we  sell  live  barrels  of  whisky  to  ii  saloon  kee]>er. 
which  we  enter  as  disposed  of  in  Form  ^2  11.  After  the  saloon 
kee])er  has  sold  two  bairels,  and  ]iaid  for  Iheiii.  he  comes  to  the 
conclusion  that  he  cannot  pay  for  tin:  remaining  three  barrels, 
and  asks  us  to  take  them  back.  Can  we  take  them  back  from 
him  (he  being  only  a  retailer)  and  enter  them  back  from  him  as 
received  in  Form  52  B?  The  revenue  officials  say  that  we  cannot 
do  so  excei)t  by  process  of  law — that  we  must  attach,  and  they 
must  b»^  sold  by  the  sheriff,  and  then  enter  as  received  from  him. 

A.NSWEI!. 

Yes.  Vou  can  take  back  tiie  tliree  barrels  from  him.  l)ut 
it  should  be  entered  on  Form  52  as  received  from  liim  on  con- 
signment, which  will  bring  the  entire  triinsaction  within  the 
law. 

WHAT  GAUGE  MABKS  SHOULD  BE  ENTEBED  ON  FOBM  52?— 

(JUHSI  ION. 

In  entering  in  Form  52  goods  received,  ought  the  gauge  at 
the  rime  of  tax-paying  be  entered  or  the  actual  contents?  Say 
the  gauge  at  the  time  of  taxi)aying  was  ;?8..")2  and  at  the  time 


368  QUESTIOXS    .IXP    .LXSirF.RS. 

we  received  the  floods  till'  at-tiiiil  proof  {^alluu  was  31.20,  which 
one  wiHlld  we  eiilel-? 

ANSWKIt. 

Kilter  in  Form  T)'2  i  ontents  as  niaiked  and  stanijied  as  per 
official  t;an},'e  (taxpaidi.  Hiit  in  case  of  discrcpancv  »>ntcM-  in 
coliinin  nnder  heading:  "nnniber  of  juonf  -rallons  out"  the  (inan 
f  ity  tif  proof  ^^allons  sliort  as  ascertained  bv  a  re;;an};e. 

SHOULD  BLACKBERRY  BRANDY  BE  ENTERED  ON  FORM  52!*— 

IJIKSTKIN. 

\\  lirn  \\c  linv  whiskv  the  invoice  is  accompanied  li.v  a  cer- 
litiiate  of  inspection  and  si}xned  l).v  the  ^xaii^ri-r.  Wlien  ilie 
wliisk.v  is  received  and  tlie  barrels  examined.  \\e  find  steniijed 
tliereon  llie  name  of  };anp-r  to>.r<-ther  with  the  dale  of  inspection. 
It  is  aiwa.vs  llie  case  that  the  name  on  tiic  ceititiciiie  and  that 
on  the  barii'i  is  nnlike;  whicji  is  the  jiroper  n;ime  for  us  to  eiitci' 
in  the  I'orm  .">!'? 

Is  it  nece.ssar.N  lo  mtei-  receipts  and  sales  of  hlackberr.v 
bi:ind,\    in    l''oi-m   ."il'r 

wswiat. 

The  name  of  the  j;aii;;er  as  sleiiciletl  on  barrel  should  be 
entered  on  I'^orm  ~>\1  and  iilso  the  date  of  inspection  ;is  appear 
wifi  on  barrel. 

r.Iackberrv  liiand\  simnid  I iilered  on  Form  ."iL'.  allhoii::h. 

of  coiiise.  tile  proof  callliol    be  ;:i\en. 

WHAT  NUMBER  OF  GALLONS  SHOULD  BE  ENTERED  ON  FORM 
52  FOR  WHISKIES  TAX-PAID  AND  STORED  IN  FREE  WARE- 
HOUSE?— 

giKSTIoN. 

If  a  peis(»n  after  payiiif?  the  tax  on  a  barrel  of  whisky 
stori'N  it  for.  say.  a  jieriod  of  live  years,  and  at  the  end  of  said 
period  sells  it.  does  he  enter  in  i^overnment  book  the  same 
immber  of  ;;alloiis  as  were  stamped  on  thi'  barrel  when  it  was 
tax-paid? 

A  NSW  Kit. 
lie  enters  the  sjitlie  IHinibei-  of  ;;allons  as  were  stamped   on 
the  barrel   when  it   was  tax  paid,  but   it   is  ahvays  adxis.ible  for 
him  to  enter  liie  re;;aii;;e  liynres  in  adiiition. 

SHOtTLD  ORIGINAL  CONTENTS  OR  CONTENTS  AT  TIME  OF  TAX 
PAYING  GOODS  BE  ENTERED  ON  FORM   52?— 

(^iKsrioN 

In  inakin;;  an  entry  in  the  ;;o\ernment   I k.  does  a   wiiole 

sale  liipior  dealer  enter  the  »  ine  gallons  stamped  on  the  pai'ka;:e 
at  the  time  the  whisky  was  warehoused,  or  the  niimbei'  of 
gallons  the  package  contained  at  llie  time  of  tax  payiii;;  the 
"oods? 


I 


GENERAL  INFORMATION.  ;^G9 

ANSWER. 

He  enters  the  number  of  gallons  according  to  the  regauge 

at  the  time  of  tax-pa.viiii;-  the  goods. 


CHAPTER     II. 


GENERAL  INFORMATION. 


DKAYAGE.— 

The  question  of  drayage,  if  not  clearly  understood  both 
by  buyer  and  seller  at  the  time  the  transaction  is  being  made, 
frequently  gives  rise  to  disputes.  »Some  distillers  deliver  their 
goods  free  of  charge  ou  board  of  cars;  others,  again,  whose  dis- 
tilleries are  located  at  some  distance  from  the  railroad,  which 
entails  in  some  cases  a  rather  heavy  expense  of  draying  to  the 
depot,  are  compelled  to  charge  the  drayage  to  the  buyer.  Inas- 
much as  drayage  is  as  much  a  part  of  transportation  as  the 
freight  itself,  the  charge  should  in  all  fairness  be  borne  by  the 
buyer. 

NET.— 

The  word  "net"  is  often  used  by  both  buyer  and  seller,  each 
having  a  different  conception  of  its  meaning.  If  applied  to  a 
broker  it  means  that  all  charges  accrued  (storage,  state  tax,  etc.) 
are  lo  be  borne  by  the  seller,  but  no  commission  to  be  paid  by 
seller  to  broker,  and  im])lies  net  cash.  As  apjilicd  between  buyer 
and  seller  direct,  "net"  signifies  merely  that  tlu'  terms  are  net 
cash;  all  accrued  charges,  however,  to  be  borne  by  the  seller. 

TERMS    OF    SALE.— 

The  terms  of  sales  of  whiskies  in  bonds  are,  by  general 
usage,  invariably  understood  as  liased  on  (he  original  gauge 
as  entered  in  bond,  and  for  cash.  If  sold  on  time  this  fact  should 
])e  distinctly  stated,  to  avoid  controversy  between  buyer  and 
seller.  It  is  also  an  established  rule  (liat  the  seller  has  to  pay 
stoi-age,  state  tax  (and  county  tax,  if  any). 

HOW   TO   CALCULATE   STORAGE    CHARGES.- 

It  should  be  understood  by  the  trade  in  general  that  the 
established  i-ule  among  warehouse  keepei-s  is  to  charge  storage 

24 


370  GENERAL  INFORMATION 

foi'  ii  full  iiioiitli  for  evt'ry  fi'ut-tion  »f  a  nuuitli.  In  otlier  words, 
if  ^'oods  art'  stored  in  a  wari'hoiisi",  I'itlici-  on  I  lie  lirst  or  last  day 
of  the  inontli.  storajic  is  rliarj.'<'d  for  the  full  nnuitli. 

A!iImiu;;1i  lliis  rule  is  uni\i-rsall v  adu|)ird  li\  wai'i'liousi-nicn. 
Millie  (lislillcis  riiaitic  foi-  half  iiioiilii  only  if  ;;o<>(ls  an-  with 
liiawii  JK-furc  Ihf  ITiih  of  caih  nioiiih.  This  is.  howcvci-,  i-ntirfly 
<lisi'i'i-ii<Hiar,\ .  and  Ilit-  disili-i-  cannot  riaiiii  it  as  a  ri;;ht. 

In  ralcidatin^  state  ami  county  taxes  }:eneral  rule  adopted 
is  to  charge  for  a  whole  month  every  fraction  of  a  month. 

CORRECTION  OF  VOLUME  — 

Correction  of  volume  is  t-itiiei-  (•hait;ed  oi  allowed  accordiiifi 
to  the  teliiiieialui-e  of  the  whisky.  The  standard  leiiiiieiatiiie  at 
liiiie  of  "iuiij^e  is  (it)  de<ii(M's4\ilii'.  if  tile  s\  iiiskv  is  ((dtler  and 
falls  below  Ut)  det;rt-es  the  coricclion  is  added,  and  it  ahove  llll 
def^rees  it  is  sulitraelPd  />/v  rata. 

All  fractions  lielow  50  1  DIM  lis  are  not  <liar;;ed  for,  ami  all 
fractions  from  ."idllKlths  and  oNer  ar<"  cliarjied  for  as  one  ;;allon. 

To  exeiiiiilit'y  the  al)o\e  Lii-neial  iiih-s  We  will  suppose  a  cast- 
as   follows: 

A  liarrel  is  oiij^inally  j:aiij,'ed  at  111  wine  ;;alloiis,  1(11  proof. 
:=  4.'>.4:!  proof  •gallons,  and  remained  in  lioiid  two  years.  On 
lieint;  re;;aii}^ed  the  amount  contained  is  found  to  he  IL'J  wine 
jiallons,  .")  };allons  outs,  and  !•!•  jiroof.  The  government  deducts 
from  4L'.r>l»  the  .">  jjallons  outa};e,  leaviu};  :{7..")((  gallons,  addin;; 
thereto  the  1  jier  cent  loss  lielow  1(K»  pi'oof,  which  is  .o;!?."),  or.  say, 
.til.  and  we  have  now  '-'il'M  plus  .(II  oi-  ;'7.."i4  ;.'allnns.  which  liein^; 
a  fraction  in  excess  of  :!T..")(I  j;allons  is  cliar;;ed  for  as  ;!S  taxable 
-a  lions. 

The  above  exeiii|ilitical ion  of  the  ca|iacity  of  the  wine  ;.'allons 
liein;{  less  oil  re<;aii^in}{  1>.\  half  a  };allon  than  the  ori;:inal  capa<'ity 
is  tjiven  liecaiist'  siieli  t-ases  do  actually  oci-ur,  and  can  lie  ac- 
counted foi-  only  on  the  hypothesis  of  the  lioojis  of  the  bai-rel 
haxiiifi  been  driven  for  the  )Mirpose  of  protectiiifi  against  leakap-. 

WHY   DOES  WHISKY  GAIN  OR  LOSE   IN   PROOF  — 

I'rioi-  to  the  institution  of  the  "iiiti-iiial  revenue  laws," 
whisky  was  made  in  Kentucky  in  compai-atively  small  ipiantities. 
li.\  distillers  who  wei-e.  as  a  ;ieneral  rule,  farmers.  Their  estab 
lishmeiits  w'ere  of  the  crudest  nature,  and  none  were  provided 
with  specinl  warehouses.  .\s  a  consei|uence.  such  vacant  sjiaces 
as  nii^lil  be  on  ilieii-  premisi-H  were  iilili/.ed  for  storage  piirjioses 
until  the  whisky  could  be  maikeii-d.  which  was  w  lii-n  their  teams 
could  be  spared  fi'oiii  farm  wmk.  t'ellars  and  the  •:round  floor 
>if  oiidioiises  were  the  iinariable  depositories.  I  >epi'eciali<m  of 
piiHif  wMs  ilieii  (hi-  rule,  and  such  of  these  old  "farmer  distillers" 


GENERAL  INFORMATION.  371 

as  are  now  liviiifi  an-  ((iiile  as  persistent  in  their  belief  that 
whisky  never  does  in<rease  in  proof  as  was  the  old  colored 
l)rea(her  in  \irj;iiiia  wiio  recently  proclaimed  that  "the  sun  do 
move." 

The  first  revenue  law  comprehended  two  classes  of  ware- 
houses, to  wit:  "Distillery"  and  Class  IJ,  with  the  liberty  to 
owners  of  transporting  in  bond  from  the  former  to  the  latter. 
As  a  consequence,  almost  all  the  whislvv  made  for  several  years 
was  concentrated  in  llie  Class  B  wareliouses,  which  were  com- 
modious buildings  established  at  large  distriliuting  centers.  In 
these  the  whisky  was  stored  from  "cellar  to  garret."  After  some 
time  it  was  discovered  that  low  storage  caused  loss  of  alcoholic 
strength  and  high  increased  it.  The  extent  of  loss  and  gain  was 
in  exact  proportion  as  to  whether  storage  was  low  and  damp  or 
high  and  dry.  Whisky  stored  in  a  fourth  story  next  to  metal 
roof  has  been  known  to  increase  from  105°  proof  to  ]lo°  in  five 
years  and  that  which  went  into  the  ground  Hoor  of  a  damp  ware- 
house to  decline  from  100°  to  02°  within  three  years. 

Consideration  of  these  facts  made  ii  conclusive  that  they 
were  brought  about  by  the  phenomena  of  "exosmose"  and  "endos- 
mose"  (inward  motion  and  outward  motion),  together  with  the 
known  affinity  of  the  atmosphere  for  water,  with  which  it  will 
saturate  itself  to  repletion  when  opportunity  is  afforded,  even  to 
the  extent  of  drii)i)ing  like  a  sponge  when  too  full.  Alcohol  also 
has  great  affinity  for  water.  Upon  the  endosmose  principle,  this 
moisture  enveloping  the  barrel  penetrates  the  pores  of  the  wood 
and  reduces  proof.  It  is  not  infrequently  observed  that  whisky 
stored  in  a  damp  cellar  where  a  moldy,  fungus-like  odor  pre- 
vails, in  time  acijuires  a  like  characteristic,  both  as  to  smell  and 
taste,  even  though  the  bai-rel  be  tightly  bunged.  This  would 
seem  to  leave  uo  doubt  as  to  the  effect  of  the  atmosphere  upon 
whisky. 

Now,  while  it  is  established  that  the  atmosphere  will  deposit 
its  moisture,  it  is  eijually  true  that,  when  deficient  in  that  quality, 
it  will  seek  it  where  it  can  be  found.  Anhydious  (waterless)  or 
absolute  alcohol  cannot  be  produced  by  distillation,  the  highest 
proof  at  which  it  can  be  so  produced  lieing  about  lS»-°.  The 
modi'rn  method  for  eliminating  the  water  is  to  treat  the  alcohol 
with  lime.  The  same  result,  however,  can  be  obtained  by  put- 
ting the  alcohol  in  a  bladder  and  subjecting  it  to  a  high  tempera- 
ture in  a  sand  bath.  This  is  ui)on  the  endosmosis  principle,  and 
is  the  same  as  operates  uixui  the  bai-i-el  when  envelo]K'd  by  a  hot, 
dry  a(mos|iliere,  and  induces  increased  sirenglh  of  tlie  sjiirits. 

The  idea  has  oiitained  witii  a  greal  many  that  all  old  whisky 
must  show  ingii  jiroof.  Tiiis  is  by  no  means  the  case,  and  only 
exists  when  it  has  been  stored  high. 

So  much  for  theory.  The  fads  as  to  high  and  low  jtroof, 
induced  by  conditions  of  storage,  are  too  general  to  be  doubted. 


.172  GENERAL  INPORSfATlON. 

In  the  aging  of  whisky  there  is  always  more  or  less  etheri- 
zation (if  till-  liciivv  nils  riintaint'd  in  whisk.v.  Tliis  ronvt-rsion 
inid  ti'iianth.vlic  and  bulvrif  etluTS  gives  the  lion(|ii<-t  rliai;n-i<M- 
isiirs  (if  (lid  wliisk.v.  Acidrdin^;  as  llic  spii-ils  arc  dcpriNcd  (if  Ilic 
hca\  V  (lils.  tlicir  s|ii'cifif  gravity  diniinislifs,  uansiiig  the  liydidiii- 
ftcr  to  show  gfcatcf  stfcnglli.  even  though  the  proportion  of 
watci'  ill  tlic  ('(iiii|i(iiiiid  remains  the  same. 

TO  CLEAR  WHISKY   DISCOLORED  BY   IRON.— 

The  following  recijie  is  foi-  one  liairel:  Take  the  wliites  of  one 
do/.en  eggs,  nii.x  tlKiroiiglily  with  one  gallon  milk;  ]i(iiii'  it  into 
liai-i-el;  in  three  days  the  whisky  can  be  di-awn  olT  deaf. 

TREATMENT  OF  FROSTED  WINES.— 

\N  hat  is  to  be  done  with  fi-osted  wine?  During  cold  weather, 
in  (he  absence  of  means  of  maintaining  artificial  heat  in  goods 
\ans  and  olhei-  conveyances,  many  consignments  of  wine  reach 
their  destination  in  a  state  of  congelation.  For  this,  a  very  low 
lemperatiire  like  It)  (leg.  U.  lit  deg.  below  zero  Fahr.)  is  re(|uisite; 
but  \N('  miisl  also  consider  that  wine  siilVers  by  exposure  to  a 
iiiiiili  less  degree  of  cold.     The  lirst  indication  that  w  iiie  gi\cs  of 

a  fall  of  s  lo  Kt  deg.  I{.  (."itt  to  .""i  I  (leg.  l''alir.i  below    tl rdiiiaiy 

cellar  teiiipei  at  lire  is  a  loss  of  brilliancy,  probably  followed  by 
more  or  less  clouding.  The  explanation  of  this  is  that  most  wine 
holds  much  tartar  in  solution,  the  solubility  of  which  in  the  wine 
(h'creases  as  the  temperature  falls.  The  .separation  of  the  tartar 
crystals,  whi(;h  at  the  outset  are  so  minute  as  to  be  invisilde  to 
the  naked  eye,  interferes  with  the  transparency,  and  in  the  end 
produces  cloudiness.  When  the  wine  is  left  iiiidisiiirbed.  they 
precipitate,  foihiing  a  deiiosit  resembling  powdered  glass.  .\s 
ic;.;ai'(ls  lla\(ir,  the  sejiaral  ion  of  the  tartar  is  an  ad\aiitage. 
rendering  the  wine  more  mellow;  bill  with  wine  in  bottle  it  is 
\eiy  un(h-sii'able,  as  the  wine  always  appears  clouded  or  shows 
a  sediment.  U\  keeping  in  a  warm  place  the  clouding  generally 
disajipears,  the  lloatiug  crystals  becoming  redissolved.  If 
there  is  a  deposit,  it  can  be  got  rid  of  by  decanting  carefully  into 
fitsh  bottles.  In  transport  casks  the  matter  is  of  less  moment. 
Tlie  wine  can  be  left  ill  the  cellar,  and  racked  when  it  becomes 
111  ij;ht  by  precipitation.  Wine  exposed  to  a  lemperal  lire  of  Id 
(le;;.  K.  (!•  deg.  i*'alir.l,  or  lower,  becomes  more  or  less  congealed, 
ilie  Ice  being  in  inverse  ]irop(ii'tion  lo  the  alcoludic  slreiiglh  of 
the  wine.  .\s  a  rule,  a  lan;;le(l  mass  of  elon;;ated  ice  crystals 
forms  in  the  wine,  the  interstices  of  which  hold  the  yet  un- 
fro/en  portion  of  the  li(|iior.  If  a  cask  thus  fro/.eii  is  turned 
upside  down,  or  the  iiiifid/.eii  li(|iiid  run  out.  the  composition 
of  the  latter  will  be  found  to  dilTer  iiiiich  from  that  of  the 
fro/.eii  pari.       The  lliiid  [lortion  coiilains     inosi     of     the     chief 


GENERAL   INFORMATION.  373 

fOustitiH'iits  of  the  \viiu',  and  is  riclu'r  in  alcoiKii  and  extract 
than  the  orij;inal  wine.  The  solid  portion  contains  more  water, 
very  little  alcohol  and  extract,  and  when  thawed  has  little  of 
the  character  of  wine.  A  poor  wine  may  be  thus  improved  in 
quality — of  course  at  the  expense  of  (juantity.  Ex]i('rinienf s 
have  lately  been  nuule  in  this  direction;  but  the  metliod  has  not 
yet  found  its  way  into  jiractice.  \\'lien  the  frozen  wine  is  in 
transport  casks,  all  that  i-an  he  done  is  to  leave  it  in  a  warm 
cellar,  or  better  still,  in  a  warm  room  until  the  ice  has  dis- 
appeared, and  the  wine  has  recovered  a  temi)erature  of  8  to  !) 
deg.  R.  (50  to  52  dej;.  F'ahr.).  It  can  then  be  drawn  off  into 
store-casks  in  the  ordinary  way,  and  treated,  accoi'ding  to  its  age, 
like  any  olher  win(\  \\'hile  many  other  frozen  wines  appear 
to  sutTer  no  lasliiij;  ill  etfects,  but  after  some  we<'ks  entirely  re- 
cover their  normal  condiliou,  others  appear  more  deei>ly  affected, 
and  not  unfre<pienlly  accpiii-c  a  certain  ]>eculiarity  of  flavor.  This 
is  often  very  lasting',  and  in  such  cases  it  may  be  advisable  to 
employ  the  wine  for  mixinji:,  so  as  to  get  rid  of  it. 

WINE  IN  DOUBTFUL  CONDITION.— 

If,  on  e.xaminiug  a  cask  of  wine,  especially  a  clan^t,  in 
the  cellar  or  vaults,  there  is  a  suspicion  of  approachinj;  un- 
soundness, the  first  precaution  is  to  procure  a  clean,  sound 
and  previously  sulphured  cask  and  rack  the  wine  bright  from 
lees  or  sediment.  This  in  itself  is  an  effective  precaution,  and 
frequently  suffices  to  check  the  evil  if  in  its  incipient  state. 
To  make  assurance  doubly  sure,  however,  it  would  be  well  to  for- 
tify slightly,  adding  a  good  clean  sjjirit  at  juoof  strength.  If  a 
wine  has  advanced  to  a  condition  of  unsoundness  through  start- 
ing of  secondary  fermcnt;ition  the  foregoing  measnic  should 
at  once  be  taken,  but  if  not  adeijuate  to  check  the  evil,  it  would 
be  advisable — rather  than  attempt  a  check  by  addition  of  neu- 
tralizing alkalis,  such  as  carbonates  of  soda,  magnesia  or  lime 
(as  we  have  heard  of  being  done)  to  vat  or  blend  the  wine  with 
a  large  stock  of  sound  wine  of  the  same  sort. 

UNFEBMENTED   WINE.— 

I'rofessor  .MuUer,  of  Torgau,  in  Switzeilan<l,  has  applied 
the  principle  of  Pasteur's  trwitment  of  wine  for  the  preser- 
vation of  griijie  juice  and  other  fruit  juices  without  fermen- 
tation. He  finds  that  when  the  freshly  expressed  juice  is  heated 
in  bottles  to  a  temperatui-e  of  froiu  <>()  to  70  degrees  C.  for 
fifteen  minutes  the  yeast  cells  and  other  fermenting  agents  are 
rendered  inactive.  The  juice  can  then  be  kept  in  well-closed 
bottles  for  several  years  without  fermenting.  To  obtain  the  juice 
clear,  it  must,  however,  be  filtered,  an  operation  which  is  easily 
carried  out,  as  the  heating  will  have  coagulated  the  mucilagin- 


374  GP.XERAI.    ISl-ORM.iriOS. 

(HIS  siil>st;iiircs  cMiisin;;  I  iiiliidit  y.  FilliitliDii  iii;iy  he  ciUTictl  <nit 
iiiiiiH-diatcly  aftci-  lirjitiii^r  (lie  jiiicc  u\-  iiftci-  some  linn-,  hut  in 
iiiiy  case  the  tillered  juice  umsl  l)e  a^^ain  liealed  in  Ixil- 
lies  lo  liie  same  niiipei al iiie  oii^inallv  apiilied.  and  llieii  it  will 
keep  clear  in  well-closed  Ixtllles  for  several  years.  Some  ;;i'ape 
juice  liollled  in  lliis  maiiiK-r  since  foui-leen  yeai-s  is  slill  sound 
and  nnfermenled. 

GREEN   COLOK  IN   WINES.— 

A  };i-een  coloi-  occasionally  seen  in  wines  lias  led  lo  invesli- 
^^aiions  as  lo  ils  cause  in  lierniaiiy.  A.  l>oriilrae<;er.  wlio 
condiicled  these  inveslij:alioiis.  has  found  ihal  the  color  is 
due  to  the  action  of  ferric  iron  on  u'liolannin.  or,  in  plain 
Knulish,  on  the  wine  laiinin.  If  anyihiii;;.  the  jiresence  of  ilie 
^'reeii  color  is  hellelicial  to  the  wine  used  solely  for  medii-jiial  pur 
poses,  Ihoiijiii  oliject ionalile  as  to  ajipearaiKe.  hecaiise  ii  is  inoof 
that  the  wine  is  rich  in  iron  and  so  far  of  lienetit  to  anemic  per- 
sons. For  commercial  piir|»oses  it  was  discovered  that  this  color 
may  be  completely  removed  from  the  wine  by  (he  addition  of 
j;elatine,  which,  after  standin;;,  throws  down  a  dirty  j;reen  pre 
cipitate.  If  the  wine  be  <lecaiile(l  off  from  this  preci|iilale  or. 
]ierferalily,  filtered.  Ihi'  color  will  be  much  improved,  being  only 
faiiitl\  vellow  and  containing  lUily  aboiit  as  much  as  was  oi'i;;iii 
all.\     pleselil. 

SEDIMENT  IN  WINES.— 

.\  ;;o(id  w  ine  iiiusl,  in  the  ordinary  process  of  its  develo|(nienl 
in  bottle,  throw  a  sediment  just  as  a  luilk  wine  deposits  in  the 
bottom  of  the  cask.  It  is  this  ver\  sediment,  so  stronj;ly  ob 
jected  to  by  some  pcojile.  which  marks  ihe  improvemeiil  and  de 
\<]u|iiiieiit  of  the  w  iiie,  since  in  precipiiat  in;;  the  sediiin-iit  it 
loses  harshness  and  criideiiess  and  beccniies  mellow  ami  matured. 

This  jiecnliarity  ajiplies  as  well  to  Hhine  and  .Moselle  wines 
as  it  does  lo  clarets,  bnrsiindies  and  ]>orl  wines.  Of  course,  a 
bottle  in  which  this  developiii<-nt  has  taken  place  must  be  care- 
fully handled  to  prevent  disi  iiibin;;  ihe  sediment. 

.\  wine  should  be  peimitled  to  remain  iiiMiisliirbed  for  at 
least  '1\  or  IS  hours  befiue  it  is  served,  the  cork  beiir.^  at  the 
projier  lime  carefully  drawn  wiihonl  alleriiij:  the  position  of  tin' 
l)ollle.  It  shoiihl  further  ha\e  a  temperature  suited  to  ils  nature, 
red  wines  from  ."lO  to  (ilt  degrees,  while  wines  somewhat  colder, 
and  liiiall\  it  should  be  served  with  a  <liie  regard  to  the  fond 
width  will  best  bring  out  its  good  (pialities. 

fty  Jiiliiix  U'ilr.  Iholluis  ('r  Co.  of  .VcTi'  York. 

ARTIFICIAL  WINES  FROM  BARLEY.— 

.Mmpiii   a   ipiarli'i-  of  a   million   of  gallons  of  artiticial   wine 


GENERAL    IMORM.ITIOX.  Mr, 

is  beiii};-  iiiadr  from  liailcy  every  year  in  a  lar^e  I'aclory  in 
Hanihni-.n.  Tlie  medical  profession  in  (Jeiinany  tliinU  vny 
lii;;liiy  of  (lie  wine,  and  leconnnend  it  in  tlie  iiospitals  of 
that  fouutry.  its  taste  is  said  to  be  somewhat  insipid  (o  tlie 
palate  of  a  connoisseur,  but  from  all  accounts  it  is  inlinitely 
to  be  preferred  to  the  rank  and  jiernicious  "wines"  siiiipliell 
at  cheap  table  d'hotes  in  this  couiid'y.  In  cases  of  disease  of 
the  stomach  the  mild  malt  wines  are  often  easily  dip'sled  while 
other  sweet  wines  prodiu-e  nnfavoiable  syiiiploms.  \'ery  few 
wines  possess  the  same  degree  of  nutrition  as  those  made  from 
good  malt,  and  an  extension  of  this  wine-producing  interest  may 
be  looked  for,  possibly  in  America.  It  is  claimed  that  it  pro- 
duces quite  a  close  imitation  of  sherry,  i)ort,  Tokay,  and  .Malaga, 
and  as  our  barley  is  much  better  than  (ierman  bailey  onr  malt 
wine  might  also  be  superior  to  theirs. 

A  LEARNED  OPINION  ON  ALCOHOL.— 

That  eminent  authority.  Prof.  (J.  H.  Lewes,  in  his  "I'liysi- 
ology  of  ('ommon  Life,''  thus  discusses  alcohol  as  a  food: 

"In  compliance  with  the  dictates  of  ])hysiology,  and  let  me 
add,  in  compliance  also  with  the  custom  of  physiologists,  we  are 
forced  to  call  alcohol  food,  and  very  efficient  food,  loo.  If  it  be 
not  food,  then  neither  is  sugar  food,  nor  starch,  nor  any  of  tlio.sc 
manifold  substances  emjiloyed  by  man  which  do  not  enter  into  the 
com]iositi(ni  of  his  tissues.  That  it  jirodiices  poisonous  effects' 
when  concentrated  and  taken  in  large  doses  is  jierfectly  true; 
but  that  similar  effects  follow  when  laken  in  small  doses  is 
manifestly  false,  as  proved  by  daily  experience. 

"Every  j)ersoii  jnaclically  acipiaiiited  with  the  subject  knows 
that  concentrated  alcohol  has,  among  other  effects,  that  of  de- 
jiriving  the  mucous  membrane  of  the  stomach  of  all  its  water,  i.  c, 
of  hardening  it  and  destroying  its  i)owers  of  secretion;  whereas 
diluted  alcohol  does  nothing  of  the  kind,  but  increases  the  secre- 
tion by  the  stimulus  it  gives  to  the  circulation. 

"He  il'.ardleben)  found  that  forly-tive  grains  of  common  salt 
introduced  at  once  into  the  stomach  through  an  o]iening  occa- 
sioned a  secretion  of  mucous,  followed  by  vomitings;  whereas  five 
limes  that  amount  of  salt  in  solution  produced  neither  of  these 
effects.  The  exjilanation  is  simjile,  and  would  be  understood  by 
anyone  who  has  seen  the  salt  which  was  sjirinkled  over  a  round 
of  beef  converted  into  brine,  owing  to  the  attraction  exercised  by 
the  salt  on  the  water  in  the  beef;  this  attraction  is  incalculably 
smaller  when  the  salt  is  in  solution  and  the  salt  already  sat- 
urated. 

''We  might  inulti]ily  examiiles  of  the  dilTerences  which  result 
from  the  use  of  c(Uiceiitiated  and  diluted  agents,  or  from  diller 
ences  in  (he  (|uaiitities  emiiloyed;  as  when  a  certain  amount  of 
acid  assists  digestion,  but  if  increased,  arrests  it.     But  the  deni- 


:{7<!  GENERAL   INEOh'M.IT/ON. 

iinslr.'iljiiii  iif  siK'li  :i   |i(isiliiin   is  niiiico'KKiirv,  Hiiicc  no   well   in 
fdiinrd  |ili\  siiijd^isi   \\ill  dciiv  il. 

"Mfii  take  llicir  piiil  of  hccr  (ir  pint  of  wine  dailv  for  a 
iiiiiiilici'  of  vcai's.  Tliis  ilosc  <lailv  prodiirrs  its  ctrci-t ;  and  if  at 
an.v  time  tliiiHt  or  social  scdiiction  makes  tlifin  drink  a  ipiarl  in 
sii-ad  of  a  pint,  tln-v  ai-c  at  onci'  niatic  awarr  of  tin-  I'Xccss. 

"W'l'  know  what  a  stiinnlani  tea  is;  \vc  know  tiiat  li-i'liii-  llir 
anionnt  of  our  dail,v  consnniplion  would  sixui  produce  paralysis 
— w  II  V  ai'c  \M'  not  irresisi  llilv  ii-d  lo  iliis  fatal  rxiess? 

'■Alriilioj  ri'plarrs  a  reilain  amount  of  oidiuai'v  fotid.  I.iclii;; 
tells  us  lliat  in  temperance  faitiilies  where  ln-er  was  withiield  an<l 
money  };iven  in  comiiensation,  it  was  soon  found  that  the  monthly 
consumption  of  bread  was  so  strikin<;ly  increased  that  the  lieer 
was  twice  jiaid  for — on<-e  in  money  and  a  seconil  tinn-  in  bread, 
lie  also  repoi'ls  the  exiierience  of  the  landlord  of  the  Hotel  de 
Kussie.  at  I''rankfoi-(.  diii-in;;  the  Peace  ('on;;iess:  the  members 
of  this  conjxress  weiv  mostly  teetotalers  and  re^rular  delicieiicy 
was  observed  e\ei-y  day  in  cei'tain  dishes.  especi;ill\  farinacenus 
dishes.  |iuddin!,'s.  etc.  So  unhi'ard  of  a  deticiency  in  an  eslab 
lishmeut  where  foi- years  the  airiount  of  dishes  for  a  ^'iven  num 
ber  of  ]»ersons  had  so  well  been  known  excited  the  landlord's 
astonislmicnt.  II  was  found  that  men  made  up  in  puddin;;  w  iial 
I  hey  nejilected   in   wine." 

ALCOHOL  IN   LAW.— 

Whether  ahuhiil.  in  its  pure  state,  comes  within  the  di'- 
sci'iption  of  "spirituous  li(juors"  or  "intoxicating;  liipiors"  is  a 
ijueslion  upon  which  the  courts  are  by  no  means  agreed.  On  tin- 
one  hand,  it  has  been  ruled  that  no  jii-oof  is  r<M|uired  of  the 
intoxicating;  properties  of  this  licjuid;  that  as  a  matter  of  law 
il  is  known  to  be  an  intoxicant:  and  tlial  an  indictment  for  sell 
in^r  intoxicatinj;  li(iU(M'  is  sustained  by  jiroof  of  a  sale  of  alcohol. 
ItuI  on  the  other  hand,  we  have  a  judicial  ih-claration  that  aico 
hid  is  neithei'  ardent  or  \'in<ius  spiiits.  anil  thai  its  sale  is  not  in 
any  manner  reslrided  or  rejrulaled  by  a  luohibiiory  law.  The 
Sujiroino  Court  of  Illinois,  while  appai'ently  unwilling;  to  decide 
citiier  way  as  a  matter  of  law,  inclines  to  the  foiiner  view.  Tn 
i-esponse  to  an  objection  that  ]mre  alcohol  is  not.  in  le;:al  oar- 
lance,  a  spirituous  liipior.  that  tribunal  is  i-e|iorted  as  sayin;;. 
"it  is  not.  in  cummoii  parlance,  so  considered.  allhou;rh  it  is  the 
basis  of  all  siiiritiious  lii|uors."  We  are  not  ]U'e|iai'ed  to  say. 
however,  thai  selliiii:  |iuie  ab-ohol  is  not  sellinjr  spii-iluous 
lii)Uor.  The  dilTnully  of  the  ipieslimi  lies  in  the  fact  that  alcohol, 
wliile  certainly  intoxicatin);.  is  very  rarely  used  as  a  l)evera;;e. 
but  is  adapted  to  many  nmdicinal  mechanical  uses.  It 
is  dear  that  no  proof  need  be  required  of  its  intoxicating' 
chaijicter.  r.ut  the  circumstances  of  the  jiarticiilar  sale,  the 
manner  and  purpose  of  it,  and  the  diaracters  of  sellers  and  pur- 


GENERAL   INFORMATION.  377 

chaser  should  be  nminl.v  t-oiisiilted  in  dcleniiiiiini;  whether  it 
comes  within  tlie  law.  If  a  saloonkeeper  sells  alcohol  to  an 
inlcxicaled  person,  in  oidei-  thai  the  lalter  nia.v  drink  it.  it  is 
evident  that  the  law  is  violaled.  Jtnt  if  a  driijiiiist,  not  author- 
ized to  sell  liquor,  sells  alcohol  to  a  surj^con,  to  be  used  by  the 
latter  in  jireservinji-  anatomical  sin'cimens,  it  is  eiiually  clear  that 
there  is  no  infraction  of  the  law.  In  line  with  these  principles  is 
a  decision  of  the  court  in  Arkansas,  wherein  it  is  said:  "This 
court  does  not  judicially  know  that  it  (alcohol)  is  an  intoxicatinj^ 
beverage,  like  whisky,  nor  that  it  is  in  common  use  for  ])nrposes 
of  dissipation,  nor  even  that  it  is  cajtable  of  Iteinsi  ai>plied  lo 
such  a  use.  If.  however,  such  is  the  case,  and  the  liquor  seller 
uses  this  subterfuge  for  the  purpose  of  pursviin<r  the  callinj;  and 
(  \adin!i'  the  law,  it  is  jiossibh'  that  a  conviction  ii|K)n  an  indict- 
nu-nl  for  sclliu';-  ardent  spirits  mij;ht  be  sustained  by  proof  of  a 
sale  of  alcohol.  But  a  bare  charge  of  selling  alcohol  disclos -s 
no  criminal  offense." 

WHAT  ALCOHOL  IS  USED  FOR.— 

ei  Itlors  KAI'TS  AS  TO  ITS  UNIVERSALITY  IN  Kuril  ARTS  AND  GRIOAT 

INDUSTUIKS. 

Saloon  keepers  are  not  alone  the  buyers  of  their  alcoholic 
products.  In  fact,  it  has  been  ascertained  that  amoui;  the  best 
customers  of  the  distilling  business  are  the  manufacturers  of 
alcoholic  soap,  fireworks,  brass  goods  of  different  kinds,  various 
iron  establishments,  lock  manufacturers,  celluloid  manufactur- 
ing companies,  watchmakers,  woolen  manufacturers,  cotton 
mills,  varnish  manufacturers,  all  wholesale  and  retail  druggists 
and  manufacturers  of  proprietary  medicines,  nitre  manufac- 
turers, chloroform  manufactureis.  chemists  engaged  in  over 
thirty  different  pursuits,  all  straw  goods  nia'.sers,  picture  frame 
manufacturers,  perfumers,  all  extract  manufacturers,  jiatent 
medicines,  all  gas  companies,  all  electric  light  manufacturing 
companies,  all  hat  and  cap  companies,  furniture  manufacturers, 
compass  makers,  all  preserving  of  specimen  companies,  all  the 
hospitals,  vinegar  men,  all  tobacco  manufacturers,  cigarette  and 
cigar  men,  all  the  railroad  machine  slio])s,  all  sheUac  makers, 
lead-pencil  makers,  organ  and  i)iano  manufacturers,  ink  makers, 
blacking  manufacturers,  rubber  goods  makers,  cement  makers, 
brush  manufacturers,  quinine  makers,  walljiajier  makers.  ])atent 
leathei-  manufacturers,  cutlery  nu'U.  all  the  cartridge  manufac- 
turers, fulminate  men,  etc. 

There  are  probably  over  one  thousand  other  kinds  of  indus- 
tries employing  alcoholic  preparations  in  their  business. 

It  is  one  of  the  prime  articles  of  use  and  the  only  known 
practically  useful  solvent  of  all  the  essential  oils. 

There  is  not  a  single  ai'ticle  of  clothing  on  the  human  body 
where   alcohol    is   not   used.     Shoes,   trousers,   stockings,    hats, 


::7s  GENERAL   INEORMATIOX . 

sliiits.  fiilhirs,  nilTs.  sleeve  liiiltoiis.  ell-.,  all  oilier  lnitlniis:  lliiead 
milkers,  jewelei-s,  eir..  all  eiiipliiv  il  in  I  he  iirw;;n'ss  of  their  arlH. 

GERMANS  PROHIBIT  SACCHARIN   IN   BEER.— 

'I'lie  (iei'iiiaii  law.  Ii\  wliirli  the  use  iif  saci'liai'iii  and  ciiliir 
iiialerials  of  a    lii^rhei-  sweeieiiini^   |Mi\\ei-   Iml    of   less   iiniritive 

pl'operlies  than  eane  oi-  lieel    sii;,'ar  is  IH'olliliited,   went    into  elTert 

ill  Ortohef.' is'.is.  The  material  rlanses  of  the  la\N  are  as  follows: 
Sertion  ;!.  It  is  prohibited  (1)  to  use  ai-lilicial  sweetstulVK 
ill  the  industrial  prodiirtion  of  heer,  ^vine,  fruit  juice,  eaniied 
;;oods  ami  spiiitnoiis  liipioi-s,  as  well  as  of  stai'ch  and  sii^ar 
svi-iips.  and  rJi  to  sell  or  olTer  for  sale  aiiv  food  or  l>e\eraL.'e  of 
the  said   kind. 

Seiiion  I.  Whoever  inti'iiiioiiallv  xiolales  the  |ii<nisions 
laid  down  in  section  •\  shall  l>e  liable  to  a  ]iiinishmenl  in  the 
penilenliarv  for  a  lerni  not  exceeding;  six  months  and  a  tine 
not  exi-eedinf;  fifteen  hundred  marks,  or  either  of  (he  two  jinn- 
ishments.  If  the  ad  lie  committed  liy  ne};lij;ence  only,  the  fine 
shall  not  ex<-t't'd  one  hundred  and  fifty  marks,  lint  the  olVender 
may  he  sent  to  jail.  All  the  };<iods  so  sold  or  olTered  for  sale  may 
lie  condemned,  e\en   if   the  jiuiltv   partv   cannot    lie   liroii^hl    to 

1.1  w. 

CLARIFICATION    OF    FERMENTED    LIQUORS.— 

.\    new    |il(icess  is  desclilied   1(\    Ollio   Weinke,  in    the   W'ochen- 

schrifl  fur  Itraiierei,  for  the  clariticatioii  of  ferinent<'d  liquors. 
Accoidin;;  to  llerr  Weinke,  if  a  vessel  that  contains  wine  or 
lieer  ill  |irocess  of  fermentation  he  illuminated  by  siinli;;hl.  either 
directly  or  aft<'i-  lellection  from  the  sky  or  from  snrroiindin;;  i>b 
jecls.  clarilitation  rajiidly  takes  place,  all  substances  that  cause 
turbidity  bein;i  precipitated  to  the  bottom  of  the  \essel.  Wine 
or  beer  not  lliiis  subjected  to  th<'  action  of  lip;ht  claritii's  more 
slowly.  The  obsei-ver  was  led  by  this  fact  to  see  whether  he 
could  not  jict  a  similar  etTect  with  the  electric  li;:ht.  and  he  found 
that  he  conid  obtain  complete  and  rapid  clariticatioii  by  han^;iii^' 
arc  lamjis  near  the  fermentiii};  liipiuis.     The  imjiortaiice  of  the 

discover^'    is   self  e\  ideiit. 

EFFECT   OF   ALCOHOL   ON    DURATION    OF    LIFE.— 

.\  coiiimission  a|i|iointe<l  by  the  Itritish  .Medical  Society  to 
;;atlier  statistics  on  the  iiilliience  of  alcohol  on  the  duration  of 
life  has  reported  observ aiions  incliidin;:  l.-:'>ri  cases  of  death  in 
live  cate;;ories  of  individuals,  and  the  followin;;  is  the  average 
a;;e  allained    by   each    class: 

1.     Alistainers,  (ifty-one  ycai's  and  one  monlh. 

'1.     .Moderate  ilrinkers.  sixty-three  years  and  one  half  monlh. 

:i.     llabiiiial  drinkers,  liflv  .seven  vears  and  two  months. 


PERSONAL   LIBERTY.  379 

-1.     Uccasidiial  drinkers,  Htt\  iiiiic  vcais  and  two  months. 

5.     Dninkai-ds,  fifty-threo  years  and  one-half  month. 

Tt  will  be  notiei'd  tliat  the  most  advamcd  uyt-  is  adained 
by  modeiate  drinkers,  and  the  minimum  by  abstaineis,  tiie  hiller 
dyinj;  yonn};('r  than  even  drunkards.  Al  any  rate,  the  every- 
day exi>erience  of  life  suffices  to  siiow  (he  unreliability  of  the 
contlusion  that  a  man  stands  a  better  chance  of  livin;;  loniicr  l)y 
beinjj;-  drunk  than  sober. 

THE  CHARRING   OF  BARRELS.— 

Next  to  the  projK-r  and  carelul  distillation  of  whiskies  and 
of  the  selection  of  the  nniteriais  Ufi^^<\  therein  is  that  of  the  char- 
rinj;-  of  barrels.  Exjierience  has  demonstrated  to  the  full  satis- 
faction of  distiller  and  dealer  that  foi'  the  iiii]irovenient  and  de- 
\el()]iment  of  whiskies  ju-oper  charring  of  bairels  is  one  of  the 
most  imi>ortant  essentials.  So  important  is  the  matter,  that  if 
Iwo  barrels,  differing  in  charring  alone,  be  filled  up  with  the  same 
whisky,  and  subjected  to  like  conditions  of  storage,  the  differ- 
ence in  result  after  several  years  of  aging  will  be  so  marked  as  to 
astonish  anyone  who  had  not  made  charring  a  matter  of  observa- 
tion and  experiment. 


CHAPTEU     111. 


NOTABLE    EXPRESSIONS    OF  EMINENT   MEN   ON 
PERSONAL  LIBERTY. 


ROBERT  J.  INGERSOLL  ON  PROHIBITION.— 

"Prohibition  in  any  form  means  the  death  of  personal 
liberty;  successful  prohibition  its  utter  annihilation."  ilr.  Inger- 
soll,  speaking  recently  of  liberty,  said  one  cannot  consider  it  an 
interference  with  his  liberty  if  he  finds  in  his  path  a  river,  an 
inii)assable  gulf,  or  a  tiger.  One  is  annoyed  by  these  things,  but 
not  angered.  lUit  when  he  meets  a  man  with  a  gun,  arbiti'arily 
barring  his  way,  his  whole  being  is  filled  with  wrath.  I'rohi- 
bition  stands  like  one  with  a  gun,  depriving  a  man  of  his  natural 
rights.  Prohibition — the  man  with  the  gun — is  not  a  guard  of 
society  against  crime,  for  drinking  is  not  a  crime  against  God, 
nor  yet  a  thing  made  a  crime  by  man — man  having  made  many 


:{S() 


PERSOX.IL   LIBERTY. 


iliiii<;s  ri'iincs  wliirli  in  iiiitiii-<>  iii'*-  mil  smli— rnr  |ii'<ilii)iiii<iii  lias 
iiiailc  lli<-  sflliii^  of  lii|iiiii',  no)  llic  ilrinkiii;;  nT  it.  the  '-rime;  it  is 
simplv  an  arliitrarv  willidrawal  of  a  natural  i-i^ht  to  <<n<-  onl.v  of 
a  liiuiili't'd  in(lul;.'i-iirrs  wiiirli  in  tlit-nisclvcs  ai't-  liai'inlcss.  ami 
liccunif  injui'iiiiis  <inlv  when  rarrin]  to  excess.  I)rinkin^'  jk-i-  se 
•  aiimit  lie  i'alalii;,'ne<l  as  ci-inn-  except  liv  arliili'ar.v  en.'ictment  — 
canmit  e\en  lie  set  (liiwn  in  the  cate};<ir.v  <if  sins,  ami  niaii\  sins 
are  n<it  iiinies.  It  is  no  nim-e  a  crime  than  is  the  cnxeiin;:  of 
"Ihy  nei;;hli<ir°s  liiniMe."  or  the  infraction  of  the  comniaml.  "honor 
iliv  father  and  (h.v  niollxM-,"  thoii;;h  Itotli  llitse  are  sins  forliid 
den  li.v  the  law  of  .Moses.  It  is.  jmi-e  and  simple,  merely  a  tvran- 
nii.'il  attempt  —  we  speak  now  of  its  lii};hesi  ideal — to  create  an 
"inward   spiritual    ^race"   liv    forcinj;   the  outward    man    into   a 

physical   mold     a  iloctrine  of  soul  dexelopnient    which   has  1 n 

comleuiiii'd  li\  everv  thinker,  from  Chiisi   to  ("arlvle.  hauerson  oi" 
r.row  niii;;.     .\iid  even  ;;raiilinji  the  power  of  this  ide.il.  pi-ohilii 
lion  is  a  fallacy  an<l  an  outra;;e  on  liliertv.  hecause  the  punish 
uu-nt  for  this  newlv  created  "ci'inie"  is  not  visited  upon  the  crini 
inal — (ho  drunkanl — Init  on  someone  else. 


KEV.  GEORGE  F.  PENTECOST  ON  TEMPERANCE.— 

'riie  lve\.  Dr.  (ieo.  ]'\  rentecosi,  formerly  of  this  couiili'x. 
Iiul  now  a  (lislin;,'uished  divine  of  lyomlon,  Kn;;laml,  in  \s<,y.',  wr<ite 
llie  lesson  paper  for  the  Sundavschool  department  of  the  New 
N  ork  \\ilness.  The  U-sson  for  Octolier  lilt  was  on  the  suliject  of 
alisiinence.  and  particularly  as  it  applies  to  the  temperance  ipn-s 
lion.  In  the  coui-se  of  his  article  on  that  lesson  he  said:  The 
use  of  wine  in  itself  is  not  a  sin,  nor  is  its  ordinary  use  forbidden 
in  any  place  in  the  Scri|ilures.  The  aliuse  of  the  haliit.  however. 
is  one  of  the  worst  evils  of  the  times.  Drunkards  do  not  liecome 
drunkai'ds  because  other  men  are  temjierate.  I  only  .say  that  it  is 
mil  a  fair  infei-ence  from  this  principle  Ih.ii  every  man  who  uses 
wine  lein|ierately  is  to  lie  held  res]i<insilile  for  the  intempei'ate 
use  of  it  liy  others.  If  men  are  weak.  the\  should  ;;iye  up  the 
use  of  intoxicants,  hut  if  men  are  stronj;  there  is  no  reason  why 
I  hey  should  he  compelled  to  ;;et  under  bonds  by  weak  men. 
Somi-  people  can't  eat  strawberries  without  becomin;;  yi<'lims  of 
a  peculiar  kind  of  ]ioisonin<^.  Does  il  follow  on  thai  account  that 
we  must  all  ;;iye  up  the  use  of  straw  beiiies:  l/ci  e\er\iiue  be 
full.\  persuaded  in  his  own  mind  in  this  matter.  The  weak 
should  noi  indul;.'!-  in  censure  a;:ainsl  those  who  <lo  not  need 
caution,  (iod  will  reveal  to  each  one  what  is  his  duty  in  every 
case,  whether  in  respect  to  wine  driiikin;;.  theater  ;;oin;;.  card 
playing  or  daneinR. 

PLEA  FOR  PERSONAL  LIBERTY  BY  SENATOR  DAVID  B.  HILL.- 

Senalor  l>;i\id   l'>.  Hill  sa\s.  in  a  <  uiiuininiialiiin  on  the  Sun 
dav    laws: 


PERSONAL  LIBERTY.  381 

"Regulation"  has  especially  become  the  tyrant's  familiar 
plea  everywhere.  I  deny  the  proposition  that  merely  because 
abuses  are  iucideut  to  or  liable  to  accompany  the  doing  of  con- 
cededly  proper  things  that  therefore  such  things  must  be  for- 
bidden or  surrounded  with  obnoxious  provisions  infringing  our 
personal  rights.  Otherwise  nearly  every  right  guaranteed  to  us 
under  our  system  of  free  government  could  be  ruthlessly  sub- 
verted under  the  pretense  of  guarding  it  from  alleged  evil  effects. 
There  will  undoubtedly  be  cranks  among  us  who  will  want  to 
stop  the  electric  carriage  when  it  shall  first  appear  on  our  streets 
during  the  coming  summer.  Our  communities  are  tilled  with 
long-haired  men  and  short-haired  women — well  meaning,  but 
woefully  misguided  persons — intent  upon  minding  other  people's 
business,  who  are  diligently  concocting  new  schemes  of  legisla- 
tion whereby  to  more  completely  circumscribe  the  personal  privi- 
leges and  innocent  customs  and  habits  of  citizens.  Offensive 
Sabbatarian  legislation  opens  up  a  wide  field  for  the  activities 
of  these  busybodies.  If  the  sale  of  harmless  beverages  on  Sun- 
day is  to  be  absolutely  forbidden,  regardless  of  circumstances 
or  conditions,  whether  in  hotels,  clubs,  restaurants  or  upon  steam- 
boats or  cars,  how  soon  will  it  be  before  another  step  shall  be 
taken  by  actually  prescribing  what  men  may  eat  and  drink  on 
Sunday,  how  and  in  what  manner  they  shall  conduct  them- 
selves, and  even  traveling  upon  that  day  and  every  form  of  recre- 
ation shall  be  either  absolutely  prohibited  or  materially  re- 
stricted? 

When  once  a  state  assumes  to  intermeddle  with  social  and 
personal  conduct  beyond  well  recognized  limitations,  every  bar- 
rier for  the  protection  of  personal  liberty  is  in  danger  of  being 
broken  down. 

It  is  time  to  cry  a  halt.  We  need  less — not  more — legis- 
lation. Individualism  should  be  encouraged  rather  than  the 
powers  and  functions  of  government  should  be  increased;  and 
to  the  accomplishment  of  that  end  an  intelligent  public  sentiment 
should  now  be  aroused  and  directed. 

OPINIONS  OF  STATESMEN  ON  PROHIBITION.— 

EX-GOVERNOU  HOK.ATIG  SEYMOUR  OK   NEW   YORK. 

"I  owe  it  to  the  subject  and  to  the  friends  of  the  measure  to 
add  the  expression  of  my  belief  that  intemperance  cannot  be  ex- 
tirpated by  prohibitory  laws;  they  are  not  consistent  with  sound 
principles  of  legislation.  Like  decrees  to  regulate  religious 
creeds,  or  forms  of  worship,  they  provoke  resistance  where  they 
are  designed  to  force  obedience.  The  effoit  to  suppress  intem- 
perance by  unusual  and  arbitrary  measures  proves  that  the  Legis- 
lature is  attempting  to  do  that  which  is  not  within  its  province 
to  enact,  or  its  power  to  enforce.  Judicious  legislation  may  cor- 
rect abuses  in  the  manufacture,  sale  or  use  of  intoxicating 
liquors;  it  can  do  no  more.     All  expcn-ience  shows  that  temper- 


382 


PERSONAL   LIBERTY. 


iiini',  like  (iilirr  viitiR'S,  \»  not  jnodiRi'd  by  lawiiiiikcrs.  Inii  liy 
tin-  iiitliK'iii-i*  of  (Miiiiiilioii,  molality  :iii<I  iclijjioii." 

KX-COVKKNoIt    AM)|CK\V    OF    MASSAl  HISKTTS. 

"Artilifial  olfeust-s  aud  meddlesoiue  legislatiou,  and  that  felt 
lo  lie  iiiijiisl.  arc,  iiidcfd.  causes  of  rriiiif  of  wliirli  tin-  |iiiil(is(i|ilii 
ral  t'dmalor  i-aiiimt  alVoid  to  Ix-  i^iinrant.  Aililicial  dlVciisi-s 
|iiil  a  larj;c  class  of  |ic()|)lc'.  and  often  that  of  tlie  least  disciiniin 
alini;  and  instructed,  into  needless  antagonism  with  the  law. 
*  iMiroundiu','  of  nioial  distinctions  <ui  the  side  of  tin-  law  lie<;ets 
a  col  responding;  confusion  in  the  mind  of  the  citizen.  If  the  law 
treats  the  sale  of  a  mug  of  beer  or  sweet  cider  as  of  like  de- 
lini|iiency  with  the  ci-iine  of  larceny,  how  Ion;:  will  it  take  the 
hiimlile  and  unlearned  to  eoiiclude  that  the  law  is  either  a  sham 
unworthy  of  veneiation,  or  else  jump  (o  the  conveist'  of  the  liist 
piojiosil  ion.  and  vote  larceny  of  an  article  to  lie  no  worse  than 
llie  selling  of  the  heer  or  the  cider?      So.  llierefore.  e\fry  statute 

deiiouiiciii<r  the  penalties  of  the  criminal  law  against  men  in  vio- 
lation of  the  commonly  received  sen.se  of  justice  concerning  hu- 
man relations  in  the  ci\il  stale,  beccuues,  by  reason  of  thai  very 
txcess,  a  generator  of  evil."' 

.lolIN    griNCV    AKAMS. 

"Forget  not.  1  pray  you.  the  right  of  personal  freedom.  Self 
government  is  the  foiindalicui  of  all  our  piditical  and  soi'ial  in- 
stitutions, and  it  is  by  self  government  alone  that  the  law  of 
temperance  can  be  enforced.  Seek  not  to  enforce  upon  your 
brother,  by  legislative  enactments,  that  virtue  which  he  can 
|)ossess  only  by  the  dictates  of  his  own  conscience  and  the  ent-rgy 
of  his  own  free  will." 

riiciMAs   .ii:i'i-i:its<i.N. 

"No  man  has  a  natural  right  to  commit  aggression  on  the 
eijiial  rights  of  another;  ami  this  is  all  from  wliicli  the  law  ought 
to  restrain  him;  every  man  is  under  the  natural  duty  of  contribut 
ing  lo  the  necessities  of  socit'ly,  and  this  is  all  the  laws  ought 
lo  enforce  on  him.  When  Ihe  laws  have  iledared  and  enforced 
all  this,  they  liave  fiillilled  their  functions,  and  the  idea  is  ipiite 
unfounded  that  lui  entering  into  societv  we  give  up  anv  natural 
right." 

AIIIIAIIA.M     I.INCOI.X. 

"I'rohibiliiui  will  wcn-k  gi-eat  injury  to  the  cause  <»f  tern- 
p<'i;iiice.  it  is  a  species  of  inlemperaiice  within  itself,  for  it  goes 
lievoiid  the  bounds  of  r<-as(ui  in  that  it  attempts  to  control  a 
man's  a|i|>elile  by  legislation,  and  in  making  crimes  out  of  things 
thai  are  not  ci-iines.  .V  prohibitiiui  law  strikes  a  blow  at  the  very 
principles  on  w  liicli  our  governnieiil  wasfouixh-d.  I  havealwayn 
been  rouiitl  laboring  to  protect  the  Weaker  classes  fl'tUII  the 
siicingi'i'.  and  I  ne\er  can  give  my  con.sent  to  siicli  a  law  as  you 
piiiposi-  to  enact.  I  ntil  my  tiMigu<-  shall  be  silenced  in  <h-alh.  I 
will  colli  iiiiie  to  light  for  Ihe  rights  of  man." 


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^'D  0(577 


Mida's  Criterion, 

The  recognized  leading  exponent  of  the  "hfholesale 
liquor  interests.     Issued  semi-monthly. 


896782 

A-/ 


THE  UNIVERSITY  OF  CALIFORNIA  LIBRARY 


Three  "bolumes. 


Mida's  Directory 

of    Wholesale    Liquor    Dealers,    Wine    Dealers, 
Distillers  and  Importers. 


PUBLISHED   BY 


The  Criterion  Publishing  Co.,  Chicago. 


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